We show that the following are equivalent: (i) A rectangle of eccentri
city upsilon can be tiled using rectangles of eccentricity u. (ii) The
re is a rational function with rational coefficients, Q(z), such that
upsilon = Q(u) and Q maps each of the half-planes {z \ Re(z) < 0} and
{z \ Re(z) > 0} into itself. (iii) There is an odd rational function w
ith rational coefficients, Q(z), such that upsilon = Q(u) and all root
s of upsilon = Q(z) have a positive real part.