AbstractThe poles and zeros of a linear transfer function can be studied by means of the pole module and the transmission zero module. These algebraic constructions yield finite dimensional vector spaces whose dimensions are the number of poles and the number of multivariable zeros of the transfer function. In addition, these spaces carry the structure of a module over a ring of polynomials, which gives them a dynamical or state space structure. The analogous theory at infinity gives finite dimensional spaces which are modules over the valuation ring of proper rational functions. Following ideas of Wedderburn and Forney, we introduce new finite dimensional vector spaces which measure generic zeros which arise when a transfer function fails ...