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 finite‐element frequency‐domain (FEFD) applications. The governing equations that characterize this approach do not require the splitting of the field components of interest, nor do they involve negative conductivity parameters. The PML‐type medium is employed together with analytic and numerical ABCs as its termination to obtain an improved boundary condition for the FEFD method at a limited increase in computational cost. © 1995 John Wiley & Sons, Inc.