Abstract
The method of auxiliary variables is generalized so as to be applicable to the systems having strong interparticle interactions or obeying Fermi-Dirac statistics. The ground state energy and the excitation energy specrum are calculated to the zeroth approximation. It is shown that Feynman's relation for liquid helium and Tomonaga's expression for a one-dimensional Fermi gas can be derived as the special cases of the present theory. The theory is applied also to the classical statistical mechanics.

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