We give a new structure theorem for subresultants precising their gap structure and derive from it a new algorithm for computing them. If d is a bound on the degrees and t a bound on the bitsize of the minors extracted from Sylvester matrix, our algorithm has O(d2) arithmetic operations and size of intermediate computations 2 t. The key idea is to precise the relations between the successive Sylvester matrix of A and B in one hand and of A and XB on the other hand, using the notion of G-remainder we introduce. We also compare our new algorithm with another algorithm with the same characteristics given by L. Ducos.


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