Mathematics Applied to Synthetic Analysis (MASA) is a useful addition to Logic and Heuristics Applied to Synthetic Analysis (LHASA), as it can be used to calculate the simplification afforded by alternative disconnections of a target molecule, One-bond and two-bond disconnections that are more efficient as far as simplification is concerned than those identified by the LHASA criteria have been found by using MASA. © Wiley-VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2003.