We show that the spectrum of the three-dimensional phi(4) theory in the bro
ken symmetry phase contains non-perturbative states. We determine the spect
rum using a new variational technique based on the introduction of operator
s corresponding to different length scales. The presence of non-perturbativ
e states accounts for the discrepancy between Monte Carlo and perturbative
results for the universal ratio xi/xi(2nd) We introduce and study some univ
ersal amplitude ratios related to the overlap of the spin operator with the
states of the spectrum. The analysis is performed for the phi(4) theory re
gularized on a lattice and for the Ising model. This is a nice verification
of the fact that universality reaches far beyond critical exponents. Final
ly, we show that the spectrum of the model, including non-perturbative stat
es, accurately matches the glueball spectrum in the Z(2) gauge model, which
is related to the Ising model through a duality transformation, (C) 1999 P
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