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Paper · arXiv

Transformers Can Implement Preconditioned Richardson Iteration for In-Context Gaussian Kernel Regression

In this paper, we study in-context kernel ridge regression (KRR) with Gaussian kernels and show, both theoretically and empirically, that a standard softmax-attention transformer can approximate the KRR predictor during its forward pass. Under bounded-data assumptions, we construct a single-head transformer whose forward pass approximately implements \textit{preconditioned Richardson iteration} on the associated kernel system. The construction uses $O(\log(1/ε))$ blocks and MLP width $O(\sqrt{N/ε})$ to achieve $ε$-accurate prediction for prompts of length $N$. Our construction reveals a functional decomposition within the transformer architecture: softmax attention produces a row-normaliz...

AuthorsMingsong Yan, Dongyang Li, Charles Kulick et al.
Primary categorycs.LG
Published8 May 2026
Last updated at source25 September 2026
cs.LGcs.AImath.NAmath.OC
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