We provide a complete spectral characterization of the double commutat
ion method for general Sturm-Liouville operators which inserts any fin
ite number of prescribed eigenvalues into spectral gaps of a given bac
kground operator. Moreover, we explicitly determine the transformation
operator which links the background operator to its doubly commuted v
ersion (resulting in extensions and considerably simplified proofs of
spectral results even for the special case of Schrodinger-type operato
rs).