Preconditioned conjugate gradients (PCG) are widely and successfully used m
ethods to solve Toeplitz linear systems A(n)(f)x = b: Here we consider prec
onditioners belonging to trigonometric matrix algebras and to the band Toep
litz class and we analyze them from the viewpoint of the function theory in
the case where f is supposed continuous and strictly positive. First we pr
ove that the necessary (and sufficient) condition, in order to devise a sup
erlinear PCG method, is that the spectrum of the preconditioners is describ
ed by a sequence of approximation operators "converging" to f. The other im
portant information we deduce is that while the matrix algebra approach is
substantially not sensitive to the approximation features of the underlying
approximation operators, the band Toeplitz approach is. Therefore, the onl
y class of methods for which we may obtain impressive evidence of superline
ar convergence behavior is the one [S. Serra, Math. Comp., 66 (1997), pp. 6
51-665] based on band Toeplitz matrices with weakly increasing bandwidth.