The aim of this paper is to "nd a "xed structure transfer matrix, whose dynamics (i.e. whose poles) are not a priori "xed, and whose frequency response is the closest as possible to a target one. This non-convex optimization problem is recast into a generalized problem. A generalized lower bound is proposed, which provides an a priori suboptimal solution (i.e. a local minimum), namely a transfer matrix whose frequency response "ts to a large extent the target response. A generalized upper bound is used to quantify the degree of optimality of the result (i.e. a reliable estimate of the gap between the local minimum and the global one). An example illustrates the e!ectiveness of the approach.