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Two n-by-n matrices A and B are called similar if there exists an invertible n-by-n matrix S such that
Theorem: If λ is an eigenvalue of a square matrix A, then its algebraic multiplicity is at least as large as its geometric multiplicity.    ▣
Let x1, x2, … , xr be all of the linearly independent eigenvectors associated to λ, so that λ has geometric multiplicity r. Let xr+1, xr+2, … , xn complete this list to a basis for ℜn, and let S be the n×n matrix whose columns are all these vectors xs, s = 1, 2, … , n. As usual, consider the product of two matrices AS. Because the first r columns of S are eigenvectors, we have
AS=[λx1λx2λxr??].
Now multiply out S-1AS. Matrix S is invertible because its columns are a basis for ℜn. We get that the first r columns of S-1AS are diagonal with &lambda's on the diagonal, but that the rest of the columns are indeterminable. Now S-1AS has the same characteristic polynomial as A. Indeed,
det(S1ASλI)=det(S1ASS1λIS)=det(S1(AλI)S)=det(S1)det(AλI)detdet(S)=det(AλI)
because the determinants of S and S-1 cancel. So the characteristic polynomials of A and S-1AS are the same. But since the first few columns of S-1AS has a factor of at least (x - λ)r, so the algebraic multiplicity is at least as large as the geometric.    ◂