In the paper , Nielsen, Hackbusch and Tveito study the operator generated by using the inverse of the Laplacian as preconditioner for second order elliptic PDEs . They prove that the range of is contained in the spectrum of the preconditioned operator, provided that is continuous. Their rigorous analysis only addresses mappings defined on infinite dimensional spaces, but the numerical experiments in the paper suggest that a similar property holds in the discrete case. % Motivated by this investigation, we analyze the eigenvalues of the matrix , where and are the stiffness matrices associated with the Laplace operator and general second order elliptic operators, respectively. Without any assumption about the continuity of , we prove the existence of a one-to-one pairing between the eigenvalues of and the intervals determined by the images under of the supports of the FE nodal basis functions. As a consequence, we can show that the nodal values of yield accurate approximations of the eigenvalues of . Our theoretical results are illuminated by several numerical experiments.

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