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For a finite group $G$, we introduce a multiplication on the $\QQ$-vectorspace with basis $\scrS_{G\times G}$, the set of subgroups of $G\times G$. Theresulting $\QQ$-algebra $\Atilde$ can be considered as a ghost algebra for thedouble Burnside ring $B(G,G)$ in the sense that the mark homomorphism from$B(G,G)$ to $\Atilde$ is a ring homomorphism. Our approach interprets $\QQB(G,G)$ as an algebra $eAe$, where $A$ is a twisted monoid algebra and $e$ isan idempotent in $A$. The monoid underlying the algebra $A$ is again equal to$\scrS_{G\times G}$ with multiplication given by composition of relations (whena subgroup of $G\times G$ is interpreted as a relation between $G$ and $G$).The algebras $A$ and $\Atilde$ are isomorphic via M\"obius inversion in theposet $\scrS_{G\times G}$. As an application we improve results by Bouc on theparametrization of simple modules of $\QQ B(G,G)$ and also of simple bisetfunctors, by using results by Linckelmann and Stolorz on the parametrization ofsimple modules of finite category algebras. Finally, in the case where $G$ is acyclic group of order $n$, we give an explicit isomorphism between $\QQ B(G,G)$and a direct product of matrix rings over group algebras of the automorphismgroups of cyclic groups of order $k$, where $k$ divides $n$.

A ghost algebra of the double Burnside algebra in characteristic zero