Siegert pseudostates (SPSs) are defined as a finite basis representati
on of the outgoing wave solutions to the radial Schrodinger equation f
or cutoff potentials and the problem of their calculation is reduced t
o standard linear algebra easily implementable on computers. For a suf
ficiently large basis and the cutoff radius, the set of SPSs includes
bound, weakly antibound, and narrow complex-energy resonance states of
the system, i.e., all the physically meaningful states observable ind
ividually. Moreover, the set is shown to possess certain orthogonality
and completeness properties that qualify it as a discrete basis suita
ble for expanding the continuum. We rederive many results of the theor
y of Siegert states in terms of SPSs and obtain some (to our knowledge
) previously unknown relations. This not only makes the results practi
cally applicable, but also sheds a new light on their mathematical nat
ure, In particular, we show how the Mittag-Leffler expansions for the
outgoing wave Green's function and the scattering matrix can be obtain
ed on the basis of very simple algebraic relations, without assuming t
hem to be meromorphic functions. Explicit construction of these two fu
ndamental objects completes the SPS formulation of scattering theory f
or the one-channel case. The computational efficiency of this approach
is illustrated by a number of numerical examples.