mlsanityData to 14 Oct 2026

Transformer Approximations from ReLUs

arXiv 2604.24878 ↗First posted 27 Apr 2026cs.LG cs.AI stat.MLcited by 0

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Abstract (arXiv)

We provide a systematic recipe for translating ReLU approximation results to softmax attention mechanism. This recipe covers many common approximation targets. Importantly, it yields target-specific, economic resource bounds beyond universal approximation statements. We showcase the recipe on multiplication, reciprocal computation, and min/max primitives. These results provide new analytical tools for analyzing softmax transformer models.

Key facts. No citing papers in the map yet (data through 14 Oct 2026). Builds on 8 of its 27 references that are in the map. First posted on arXiv 27 Apr 2026.

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8 of 27 references.

References · 8

  1. 2018Adaptivity of deep ReLU network for learning in Besov and mixed smooth Besov spaces: optimal rate and curse of dimensionalitycited by 162
  2. 2024Transformers, parallel computation, and logarithmic depthcited by 79
  3. 2024Unveil Conditional Diffusion Models with Classifier-free Guidance: A Sharp Statistical Theorycited by 63
  4. 2023Are Transformers with One Layer Self-Attention Using Low-Rank Weight Matrices Universal Approximators?cited by 47
  5. 2024Fundamental Limits of Prompt Tuning Transformers: Universality, Capacity and Efficiencycited by 22
  6. 2025A Theoretical Analysis of Discrete Flow Matching Generative Modelscited by 14
  7. 2025Universal Approximation with Softmax Attentioncited by 6
  8. 2025The Transformer Cookbookcited by 6

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