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van Gijzen, M.B. (author), Erlangga, Y.A. (author), Vuik, C. (author)Shifted Laplace preconditioners have attracted considerable attention as a technique to speed up convergence of iterative solution methods for the Helmholtz equation. In this paper we present a comprehensive spectral analysis of the Helmholtz operator preconditioned with a shifted Laplacian. Our analysis is valid under general conditions. The...report 2006