2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/110161This paper gives a new approximation theory for finitely generated modules over commutative Noetherian rings, which unifies two famous approximation theorems; one is due to Auslander and Bridger and the other is due to Auslander and Buchweitz. Modules admitting such approximations shall be studied.22 pages, to appear in Journal of Pure and Applied AlgebraCommutative AlgebraRings and Algebras13C05, 13C13, 13D02, 16D90A new approximation theory which unifies spherical and Cohen-Macaulay approximationstext