In this correspondence, a solution is developed for the regularized total l
east squares (RTLS) estimate in linear inverse problems where the linear op
erator is nonconvolutional. Our approach is based on a Rayleigh quotient (R
Q) formulation of the TLS problem, and we accomplish regularization by modi
fying the RQ function to enforce a smooth solution. A conjugate gradient al
gorithm is used to minimize the modified RQ function. As an example, the pr
oposed approach has been applied to the perturbation equation encountered i
n optical tomography. Simulation results show that this method provides mor
e stable and accurate solutions than the regularized least squares and a pr
eviously reported total least squares approach, also based on the RQ formul
ation.