Recently, a new chemometric technique called`transmutation' has been designed to convert overlapping chromatographic bands into narrow bands, sufficient for resolving and quantifying the components. The`transmutation function' is generated from the chromatogram of the component of interest, recorded with the same instrument and experimental conditions used to record the unresolved chromatogram of the sample mixture. The original method was based on the assumption that the shapes of the overlapping chromatographic bands are proportionately congruent (i.e. exact same shapes but different intensities). This condition was fulfilled in the early study because the band overlap region was confined to a narrow time window. The present study represents a theoretical investigation of the effects of band broadening and extends the method to include chromatograms that violate the congruency requirement. The method is applicable to single-detector as well as multiple-detector systems.