Preconditioners to nonsymmetric, nondiagonally dominant systems of equ
ations are constructed and examined numerically. The preconditioners a
re based on a Toeplitz approach with a certain symmetry that we define
. The inversion of the preconditioners is defined through a Fast Modif
ied Sine Transform. As a model problem we study the systems of equatio
ns arising from an implicit time-discretization with a large time-step
of a scalar hyperbolic PDE.