The growing complexity of integrated circuits and the large variety of architectures of Field Programmable Gate Arrays (FPGAs) require sophi~ticated logic design tools. In 2 the beginning of the eighties the research in logic design was concentrated on the development of fast two-level AND-OR logic minimizers like the well known ESPRESSO. However, most logic functions have a smaller and often faster circuit realization as a multi-level circuit. Thus, synthesis tools emerged for the minimization of the circuit area in a multi-level realization. Most of these synthesis tools are based on the "unate paradigm". Therefore, the synthesis methods are only advantageous for functions having a minimal circuit realization based on AND-OR gates. However, many common functions have a minmal circuit realization having a mix of AND, OR and EXOR gates like counters, adders, multipliers, and parity generators. Therefore, the design of such functions with synthesis tools based on the "unated paradigm" is very inefficient Circuits incorporating the EXOR gate have received less attention than AND-OR circuits because the EXOR gate was perceived as slower and larger in terms of its circuit realization than the AND and the OR gate. However, the upcoming of Field Programmable Gate Arrays (FPGAs) like the Xilinx Table-Look-Up (TLU) architecture the Actel ACT™ series and the CLi 6000 series from Concurrent Logic, which allow the realization of the EXOR gate with the same speed and circuit cost as the AND and OR gate, eliminates the disadvantages of the EXOR gate over the AND and OR gate. Thus, there is a strong need for logic synthesis tools that take advantage of EXOR gates.The mapping to th~new FPGAs recently obtained an increased interest. The developed synthesis algorithms for FPGAs are based on the mapping and restructuring of the Directed Acyclic Graph (DAG) representation of the logic function. Even though the new FPGAs allow the realization of the EXOR gate without any speed and circuit size penalty in comparison to the AND and OR gate, the synthesis methods have been based on the "unate paradigm".To overcome the disadvantages of the current logic synthesis tools with respect to (nearly) linear functions and FPGA synthesis, this dissertation introduces an extended 3 theory of spectral methods for multiple-valued input, incompletely specified binary output logic. The spectral methods have not been popular in logic synthesis because of their four major drawbacks:(1) the computational complexity, especially if no Fast Transform exists, (2) the memory requirement to store the function in the necessary minterm representation, (3) they can not take efficiently advantage of incompletely specified functions, (4) suitable only for few applications in logic synthesis.To overcome the two last stated drawbacks, this dissertation introduces the T spectrum. The T spectrum separates the information obtained for the specified and not specified parts of the underlying function. Thus, it is possible to determine directly the contribution of the sp...