Introduction: There are just a few known methods for the construction of symmetric C-matrices, due to the lack of a universal structure for them. This obstruction is fundamental, in addition, the structure of C-matrices with a double border is incompletely described in literature, which makes its study especially relevant. The purpose: To describe the two-border two-circulant construction in detail with the proposal of the concept of C-pairs Legendre. Results: The paper deals with C-matrices of order n=2v+2 with two borders and extends the so called generalized Legendre pairs, v odd, to a wider class of Legendre C-pairs with even and odd v, defined on a finite abelian group G of order v. Such a pair consists of two functions a, b: G→Z, whose values are +1 or −1 except that a(e)=0, where e is the identity element of G and Z is the ring of integers. To characterize the Legendre C-pairs we use the subsets X={xÎG: a(x)=–1} and Y={xÎG: b(x)=–1} of G. We show that a(x−1)=(−1)v a(x) for all x. For odd v we show that X and Y form a difference family, which is not true for even v. These difference families are precisely the so called Szekeres difference sets, used originally for the construction of skew-Hadamard matrices. We introduce the subclass of the special Legendre C-pairs and prove that they exist whenever 2v+1 is a prime power. In the last two sections of the paper we list examples of special cyclic Legendre C-pairs for lengths v<70. Practical relevance: C-matrices are used extensively in the problems of error-free coding, compression and masking of video information. Programs for search of conference matrices and a library of constructed matrices are used in the mathematical network “mathscinet.ru” together with executable on-line algorithms.