In this paper, a nonlinear algebraic equation f (x) = 0, by applying Taylor's theorem, is converted into a coupled iteration system L(x(n+1)) + g(x(n)) = 0 and g(x(n)) = f (x(n)) - L(x(n)), where L(x) = Ax(2) + Bx + C. The formula is of high convergence. Some examples are given. (C) 2002 Elsevier Science Inc. All rights reserved.