The development of the PML has resulted in a significant number of publicat
ions on its use in finite methods. It is interesting to note that the PML i
s more widely used in FDTD than FEM. In fact, many researchers find that th
ere are larger reflections in FEM than in FDTD. In this paper we explain th
e reasons for this and show that the knowledge we gain from FDTD does not n
ecessarily apply to FEM, Copyright (C) 2000 John Wiley & Sons, Ltd.