简介：Inthispaper,westudyanoperatorswhichmapseveryn-by-nsymmetricmatrixA,toamatrixs(A_n)thatminimizes||B_n-A_n||FoverthesetofallmatricesB_n,thatcanbediagonalizedbythesinetransform.Thematrixs(A_n),calledtheoptimalsinetransformpreconditioner,isdefinedforanyn-by-nsymmetricmatricesA_n.Thecostofconstructings(A_n)isthesameasthatofoptimalcirculantpreconditionerc(A_n)whichisdefinedin[8],Thes(A_n)hasbeenprovedin[6]tobeagoodpreconditionerinsolvingsymmetricToeplitzsystemswiththepreconditionedconjugategradient(PCG)method.Inthispaper,wediscussthealgebraicandgeometricpropertiesoftheoperators,andcomputeitsoperatornormsinBanachspacesofsymmetricmatrices.Somenumericaltestsandanapplicationinimagerestorationarealsogiven.