AbstractThe perfectly matched layer (PML) concept, introduced by Berenger with the aim of synthesizing an absorbing boundary condition (ABC) for the finite‐difference‐time‐domain (FDTD) method, is modified and extended to the frequency domain for FEM applications. The governing equations that characterize this approach require neither the splitting of the field components of interest, nor do they involve negative conductivity parameters. © 1995 John Wiley & Sons, Inc.