The Argentinian Ignacio Zalduendo had a particularly simple 
 example [1991]
(though it relies on that fragment of the Axiom of Choice given by the Hahn-Banach Theorem): 
start with the convolution algebra 
A = 
l1(
Z), 
multiplication being given by (
a • 
b)
n 
 = 
p, q:Σp+q=n 
(
ap·
bq ).
The dual space 
A* is just 
l∞(
Z), and here we define σ as follows:
|  σn =  | 
{ | 
 –1 (n < 0) 
  0 (n = 0) . 
 +1 (n > 0) |   | 
 
Now the subspace of 
l∞(
Z) consisting of those bounded sequences 
a
for which both lim
n→–∞ an and 
lim
n→+∞ an exist is closed,
and the functionals 
L– and 
L+ 
assigning those limits are continuous, so use H.-B. to  extend them to all of 
l∞(
Z).
   Of course, 
L–(σ) = –1 
and 
L+(σ) = +1.
 More importantly, by Zalduendo’s calculations, 
(L– • σ)n = –1 and
(
L+ • σ)
n = +1 for all 
n,
so that 
   
 (L– • L+)(σ) 
 = L–(L+ • σ)
 = limn→–∞ (..., +1, ...) 
 = +1,  
whereas 
   
 (L+ • L–)(σ)  
 = L+(L– • σ) 
 = limn→+∞ (..., –1, ...) 
 = –1.
   Thus 
L– • 
L+ ≠ 
 
L+ • 
L–, and, 
 while the convolution multiplication on 
 
l1(
Z) is commutative, 
 Arens’s multiplication on (
l1(
Z))** is not, 
 so ** on 
Ban1 isn’t symmetric.