Computed tomogram reconstruction theory is usually subdivided into two
basic approaches: algebraic and analytic. Least-squares matrix formul
ation provides a simple connection between these approaches. At this c
onceptual level the dichotomy between the approaches reduces to choice
of metric. The appropriate choice eliminates the matrix inversion imp
licit in the algebraic methods and makes the correspondence to convolu
tion backprojection clear. Additionally, the matrix formulation, by in
corporating the features of a discrete, finite, overdetermined system,
is much closer to actual computational implementations than the analy
tic model. The analysis shows that non-linearities such as beam harden
ing can be partially corrected for by the convolution. Using the matri
x formulation we explore the effects of two commonly used backprojecti
on interpolation schemes on the point spread function and the resultin
g deviation from the continuous analytic model. From this perspective
the continuous model can be viewed as a first-order approximation to t
he exact least-squares discrete solution.