The recently proposed general material-independent perfectly matched layer
(GMIPML) and extended perfectly matched layer (EPML) techniques serve to ad
apt general dielectric and magnetic anisotropic media. Perfect matching is
achieved both by the former, based on a straight generalization of Berenger
's PML using a (D) over right arrow and (B) over right arrow formulation, a
nd by the latter using an (E) over right arrow and (H) over right arrow for
mulation. In this paper, a general theory enclosing both formulations is pr
oposed. (C) 2001 John Wiley B & Sons, Inc.