Transformer Approximations from ReLUs

arXiv cs.LG / 4/29/2026

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Key Points

  • The paper presents a systematic method for converting existing ReLU approximation results into approximation results for softmax attention mechanisms in Transformers.
  • The proposed “recipe” goes beyond generic universal approximation claims by providing target-specific and more economical resource (complexity) bounds.
  • It demonstrates the approach on key computational primitives including multiplication, reciprocal computation, and min/max operations.
  • The authors position the results as new analytical tools to better understand and analyze the capabilities and limits of softmax-based Transformer models.
  • The work is released as an arXiv preprint (v1), indicating it is an early-stage contribution to the research literature.

Abstract

We provide a systematic recipe for translating ReLU approximation results to softmax attention mechanism. This recipe covers many common approximation targets. Importantly, it yields target-specific, economic resource bounds beyond universal approximation statements. We showcase the recipe on multiplication, reciprocal computation, and min/max primitives. These results provide new analytical tools for analyzing softmax transformer models.