Motivated by the works of L. Carlitz, R. Chapman and Z.-W. Sun on cyclotomic matrices, in this paper, we investigate certain cyclotomic matrices concerning the Jacobi sums over finite fields, which can be viewed as finite field analogues of certain matrices involving the Beta function. For example, let be a prime power and let be a generator of the group of all multiplicative characters of . Then we prove that where is the Jacobi sum over . This is a finite analogue of where is the Beta function. Also, if is an odd prime, then we show that

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