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paper deals with a preconditioning method for the system \\(Ax=b\\) where \\(A\\) is a symmetric and positive definite matrix of tridiagonal block form with diagonal blocks \\(D_i\\) and off-diagonal blocks \\(A_i\\). For a general square matrix \\(Q\\), the optimal sine transform approximation \\(s(Q)\\) to \\(Q\\) is defined. Then the preconditioner \\(\\widehat s(A)\\) for the preconditioned conjugate gradient (PCG) method is constructed by a block-by-block way. It is demonstrated that \\(\\widehat s(A)\\) coincides with a matrix \\(G\\) which has the same block form as \\(A\\). The respective blocks of \\(G\\), however, are \\(s(D_i)\\) and \\(s(A_i)\\). For two-dimensional domains, in this article the authors show that the cost for each PCG iteration is \\(\\mathcal O(n^2\\log n)\\) including the construction of \\(\\widehat s(A)\\), and, for rectangular regions, the condition number for the preconditioned system \\((\\widehat s(A))^{-1}A\\) is of order \\(\\mathcal O(1)\\). Some extensions to irregular or three-dimensional domains are also given. The method is numerically tested and compared with the modified incomplete LU and the modified incomplete block Cholesky factorization. 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