MULTILEVEL SUBSTRUCTURING PRECONDITIONING OF NONCONFORMING FINITE ELEMENT APPROXIMATIONS OF SECOND ORDER ELLIPTIC PROBLEMS SERGUEI MALIASSOV Institute for Scientific Computation and Department of Mathematics, Texas A&M University, 326 Teague Research Center, College Station, TX 77843-3404. E-mail: malyasov@isc.tamu.edu Abstract. A new approach to constructing algebraic m ultigrid preconditioners for nonconforming finite element approximations of diffusion op erators on tetrahedral grids is presented. First, using an idea of partitioning (decomposing) a parallelepiped grid into tetrahedral substructures a two-level preconditioner is constructed and the condition number of the preconditioned matrix is estimated. Then, it is shown that on the coarser level the system is reduced to 7-point-scheme problem with one unknown per parallelepiped. For such a system standard multigrid domain decomposition method is used. Explicit estimates of condition numbers are established for the constructed two-level and multigrid methods. It is shown that condition numbers do not depend on jump of the coefficients of the diffusion operators. The preconditioner constructed may be considered to belong to the class of optimal preconditioners since it is spectrally equivalent to the original stiffness matrix and its arithmetic cost is proportional to the dimension of the problem with the proportionality factor independent of the grid step size. Finally , estimates of arithmetic complexity of the method suggested and results of numerical experiments are presented to illustrate the theory being considered. Key words. Domain decomposition methods, multilevel substructuring preconditioners, superelements, iterative methods.