*|
                   |.               .| N
                   |.               .|
                   |.               .|
                   |*  . . . . . .  *|

  if UPLO = 'L'.

  If P &gt;= N, then the matrix CU is trapezoidal and U'AU is full.

</PRE>
<A name="References"><B><FONT SIZE="+1">References</FONT></B></A>
<PRE>
  [1] Van Dooren, P. and Verhaegen, M.H.G.
      On the use of unitary state-space transformations.
      In : Contemporary Mathematics on Linear Algebra and its Role
      in Systems 