I've recently begun reading about tensors and am trying to understand the second order variety in the context of euclidean $\mathbb{R}^n$ with orthonormal basis {$e_1, e_2,\ldots, e_n$}. This seems like a simple starting point that leaves topics like covariance and contravariance for another day. My question is w.r.t. this limited context.
Concerning the relationship between n$\times n$ matrices and second order tensors, I've read that "not every matrix is a tensor" and I'm trying to find a concise statement of which n$\times n$ matrices are second order tensors. Is it true that every n$\times n$ matrix $M$ is a tensor if and only if:
$$M_{ij}=S_{ij}e_i\otimes e_j$$ and $S_{ij} \in \mathbb{R}$
If "yes", is it true that there aren't any other constraints on $S$ in order for $M$ to be considered a tensor?