In this paper, we consider an observer design by using a formal linearization based on Fourier expansion for nonlinear dynamic and measurement systems. A non-linear dynamic system is given by a nonlinear ordinary differential equation, and a measurement sysetm is done by a nonlinear equation. Defining a linearization function which consists of the trigonometric functions considered up to the higher-order, a nonlinear dynamic system is transformed into an augmented linear one with respect to this linearization function by using Fourier expansion. Introducing an augmented measurement vector which consists of polynomials of measurement data, a measurement equation is transformed into an augmented linear one with respect to the linearization function in the same way. To these augmented linearized systems, a linear estimation theory is applied to design a new non-linear observer.

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