“…We close this introduction with a brief comparison to our previous work with P. Auscher in [2], where we obtained regularity as in Theorem 2 for linear operators and p " 2 by a more involved approach. See also [9] for a generalization to higher order systems. The flexibility in the definition of the structure functions A and B, allows us to use Theorem 2 for inhomogenous linear systems of the form Bu i Bt ´div A i pt, x, ∇uq ´Bi pt, x, ∇uq " div F i `fi , i " 1, .…”