Given a linear system

, where

and

are

and

matrices, with

and

is of full rank, Farlow\´s theorem in the paper gives a necessary condition for the existence of coefficients for

rectangular pulse functions that constitute the control vector, so that the state of the system is driven to zero in a finite given time. It is shown in this note that rank adj

, where

has

distinct eigenvalues

, is one. As a result, there are only

linearly independent equations in Farlow\´s condition for the

coefficients and as such only

of the coefficients are determined uniquely. The other

coefficients can be chosen to achieve other desirable characteristics of the system response.