Xinyu Tan (Oct 01 2025).

Abstract: We present a simple algorithm that implements an arbitrary $n$-qubit unitary operator using a Clifford+T circuit with T-count $O(2^{4n/3} n^{2/3})$. This improves upon the previous best known upper bound of $O(2^{3n/2} n)$, while the best known lower bound remains $\Omega(2^n)$. Our construction is based on a recursive application of the cosine-sine decomposition, together with a generalization of the optimal diagonal unitary synthesis method by Gosset, Kothari, and Wu to multi-controlled $k$-qubit unitaries.

Arxiv: https://arxiv.org/abs/2509.25702