We investigate the use of least-squares methods to approximate the Helmholt
z equation. The basis used in the discrete method consists of solutions of
the Helmholtz equation (either consisting of plane waves or Bessel function
s) on each element of a finite element grid. Unlike previous methods of thi
s type, we do not use polynomial based finite elements. The use of small el
ements (and relatively few basis functions per element) allows us to prove
convergence theorems for the method and, to some extent, control the condit
ioning of the resulting linear system. Numerical results show the efficienc
y of the new method and suggest that it may be possible to obtain accurate
results with a coarser grid than is usual for standard finite element metho
ds. (C) 1999 Elsevier Science S.A. All rights reserved.