LEAST-SQUARES ALGEBRAIC MULTILEVEL METHODS FOR NONSYMMETRIC PROBLEMS ILYA D. MISHEV Texas A & M University, College Station, Texas 77843 Abstract. Algebraic two and multilevel preconditioning methods based on least-square polynomial approximation of the inverses of the stiffness matrices at any discrete level of nonsymmetric second order elliptic problem are proposed. The theory requires H^2-regularity of the problem. The method is illustrated by numerical examples. 1991 Mathematics Subject Classiffication. 65N20, 65F10. Key words and phrases. Finite Element Method, Nonsymmetric elliptic problem, Multi-level preconditioning.