This paper presents a procedure by which specified data or a function of time

can be approximated by trigonometric and/or exponential functions of time

for which the Laplace transformations

are known and can be expressed in rational fraction form. The procedure is based on fitting

by an

thorder difference equation whose coefficients are determined by a least-squares technique. These coefficients are used directly to determine the poles of

. The zeros of

are established by using the prescribed data or function

and the initial value theorem. The approximate function of time is obtained by taking the inverse Laplace transformation of

. By this procedure not only is an approximation obtained for

in the time domain, but its transform is also found in rational fraction form suitable for realization as a driving point or transfer function. Furthermore, the least-squares technique used in determining most or all of the unknown parameters in this procedure tends to minimize the effect of random errors or noise present in the specified data.