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Abstract. The purpose of this paper is to present a new fictitious domain approach inspired by the extended finite element method introduced by Moës, Dolbow and Belytschko in [18]. An optimal method is obtained thanks to an additional stabilization technique. Some a priori estimates are established and numerical experiments illustrate different aspects of the method. The presentation is made on a simple Poisson problem with mixed Neumann and Dirichlet boundary conditions. The extension to other problems or boundary conditions is quite straightforward.

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