In applied mathematics, the transfer matrix is a formulation in terms of a block-Toeplitz matrix of the two-scale equation, which characterizes refinable functions. Refinable functions play an important role in wavelet theory and finite element theory. In applied mathematics, the transfer matrix is a formulation in terms of a block-Toeplitz matrix of the two-scale equation, which characterizes refinable functions. Refinable functions play an important role in wavelet theory and finite element theory. For the mask h {displaystyle h} , which is a vector with component indexes from a {displaystyle a} to b {displaystyle b} ,the transfer matrix of h {displaystyle h} , we call it T h {displaystyle T_{h}} here, is defined as