SUMMARYOne of the primary objectives of adaptive ÿnite element analysis research is to determine how to e ectively discretize a problem in order to obtain a su ciently accurate solution e ciently. Therefore, the characterization of optimal ÿnite element solution properties could have signiÿcant implications on the development of improved adaptive solver technologies. Ultimately, the analysis of optimally discretized systems, in order to learn about ideal solution characteristics, can lead to the design of better feedback reÿnement criteria for guiding practical adaptive solvers towards optimal solutions e ciently and reliably. A theoretical framework for the qualitative and numerical study of optimal ÿnite element solutions to di erential equations of macroscopic electromagnetics is presented in this study for one-, two-and three-dimensional systems. The formulation is based on variational aspects of optimal discretizations for Helmholtz systems that are closely related to the underlying stationarity principle used in computing ÿnite element solutions to continuum problems. In addition, the theory is adequately general and appropriate for the study of a range of electromagnetics problems including static and time-harmonic phenomena. Moreover, ÿnite element discretizations with arbitrary distributions of element sizes and degrees of approximating functions are assumed, so that the implications of the theory for practical h-, p-, hp-and r-type ÿnite element adaption in multidimensional analyses may be examined.