Abstract
The standard Eisenstat preconditioning technique has been discussed based on the amount of computa-tional cost. Sometimes, however, the actual computational time differs from the theoretical estimated time. In this paper, first we propose practical implementation of Eisenstat preconditioning. Second we describe validity of estimation based on the memory access in place of estimation of theoretical computational cost. Through numerical experiments, we verify effectiveness of our discussion based on memory access for Eisenstat preconditioning.
