A variational method is used to study solitons in the framework of the
one-dimensional Peierls-Hubbard model. Both the structure of a neutra
l soliton and the soliton-induced optical transitions are calculated.
The comparison of the results with exact numerical calculations and ex
perimental data on trans-polyacetylene confirm not only the validity o
f the variational approach, but also the necessity of including correl
ation effects explicitly.