It is known that all sets of meromorphic uniform approximation in C wh
ich satisfy an additional condition involving the Gleason parts of the
algebra R(K) are then also sets of tangential approximation by meromo
rphic functions. In this paper, we construct a set which, although it
is a set of tangential approximation, does not satisfy this extra cond
ition on parts and, thus, showing that the condition fails to be neces
sary. Finding a complete characterization of sets of meromorphic tange
ntial approximation is still an open problem. (C) 1996 Academic Press,
Inc.