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Under review as a conference paper at ICLR 2027

Arbitrary-Accuracy Neural Approximation with Optimal Neuron Count and Near-Optimal Bit Complexity

Abstract

We study the minimum number of hidden neurons required for arbitrary-accuracy approximation of multivariate Hölder-continuous functions on and the associated encoding complexity. For , we construct a fixed, explicitly defined activation function for which a closed-form network with two hidden layers of widths and achieves arbitrary accuracy in the uniform norm. We prove that is the exact minimum total number of hidden neurons among standard feedforward networks with locally integrable activations and affine outputs. We further give a simpler construction using a single elementary activation that combines the floor and exponential functions. This construction requires three hidden layers of widths , , and , only two neurons above the minimum. If a skip connection is allowed, widths , , and suffice. These constructions use explicit grid addressing and integer encoding of quantized function values. For a bounded -Hölder class, the target-dependent encoding requires bits, matching the metric-entropy lower bound up to a logarithmic factor.

open until 14 Dec 2026

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