A new class of approximate LU-type factorization procedures for solving spa
rse linear systems of irregular structure, which are derived from the finit
e element method of Partial Differential Equations in three space variables
, is introduced. Theoretical results on the convergence rate of approximate
matrix factorization semi-direct methods for three space variables are int
roduced. Applications of the method on a three dimensional linear boundary
value problem is discussed and numerical results are given.