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Vekua operators map harmonic functions defined on domain in $${\mathbb R^{2}}$$ to solutions of elliptic partial differential equations on the same domain and vice versa. In this paper, following the original work of I. Vekua (Ilja Vekua (1907-1977), Soviet-Georgian mathematician), we define Vekua operators in the case of the Helmholtz equation in a completely explicit fashion, in any space dimension N≥2. We prove (i) that they actually transform harmonic functions and Helmholtz solutions into each other; (ii) that they are inverse to each other; and (iii) that they are continuous in any Sobolev norm in star-shaped Lipschitz domains. Finally, we define and compute the generalized harmonic polynomials as the Vekua transforms of harmonic polynomials. These results are instrumental in proving approximation estimates for solutions of the Helmholtz equation in spaces of circular, spherical, and plane waves
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