In computational electromagnetic and acoustic scattering, the unbounded Euc
lidean space R-3 is often modeled by a bounded domain with an absorbing bou
ndary condition. One possible approach to create such absorbing boundary co
ndition is to surround the computational domain by a non-reflecting artific
ial sponge layer that absorbs quickly the scattered waves. This approach is
called the method of a Perfectly Matched Layer (PML). In this paper we pro
ve that such absorbing boundary layers can be obtained by using complex Rie
mannian metric g(ij). We show that the boundary layer is non-reflecting whe
n g is flat, that is, the curvature tensor of the complex metric gij is zer
o. This fact gives an invariant formulation for the absorbing boundary laye
rs as well as give us new kind of absorbing boundary layers for Maxwell and
Helmholtz equations. Moreover, we show that all Perfectly Matched Layers,
that is, absorbing boundary layers obtained through a complexification of c
oordinates corresponds to flat complex manifolds. Finally, we discuss the r
elation of the absorbing boundary layers and the complex scaling technique,
developed by Sjostrand and Zworski for the study of scattering poles. (C)
2001 Editions scientifiques et medicales Elsevier SAS.