A Multi-Level Method for Sparse Linear Systems Yair Shapira Los Alamos National Laboratory Mail Stop B-256 Los Alamos, NM 87545 Abstract A multi-level method for the solution of sparse linear systems is introduced. The definition of the method is based on data from the coefficient matrix alone. An upper bound for the condition number is available for certain SPD problems. Numerical experiments confirm the analysis and illustrate the efficiency of the method for diffusion problems with discontinuous coefficients for which the discontinuities are not aligned with the coarse meshes.