Consider a SISO linear system where is a linear operator, and such that all the input and output satisfy . Let and be the Laplace transforms of and . Suppose that is a function such that
Then is called the transfer function of the linear system.
Let be a complex rational function. Then there exists a SISO linear system , possibly with feedback, composed of taps, amplifiers, summing junctions, integrators, and differentiators, such that the transfer function of is .