It is known that ifA is a Toeplitz matrix, thenA enjoys a circulant and skew circulant splitting (de- noted by CSCS), i. e. , A = C-b S with C a circulant matrix and S a skew circulant matrix. Based on the CSCS iteration [-7], we give m -- step preconditioners Pm for certain classes of Toeplitz matrices in this paper. We show that if both C and S are positive definite, then the spectrum of the preconditioned matrix (PmA) * PnA are clustered around one for some moderate size m. Experimental results show that the proposed preconditioners perform slightly better t...