This paper presents the theoretical foundations of a new method for th
e discrete simulation of multidimensional systems, which are described
by linear partial differential equations with constant coefficients.
It is based on methods customary in linear systems theory and digital
signal processing and uses a frequency-domain representation of the co
ntinuous system to be simulated. The selection of appropriate function
al transformations for each variable yields an exact treatment of init
ial and boundary conditions. The heat-flow equation is treated as an e
xample. For this case, a realizing structure for the simulating discre
te system is given along with simulation examples.