Abstract: | This paper is dedicated to the memory of the prominent mathematician S.G. Mikhlin. Here, Mikhlin’s idea of approximation relations is used for construction of wavelet resolution in the case of spline spaces of zero height. These approximation relations allow one to establish the embedding of the spline spaces corresponding to nested grids. Systems of functionals which are biorthogonal to the basic splines are constructed using the relations; then the systems obtained are used for wavelet decomposition. It is established that, for a fixed pair of grids of which one is embedded into the other and for an arbitrary fixed (on the coarse grid) spline space, there exists a continuum of spline spaces (on the fine grid) which contain the aforementioned spline space on the coarse grid. The wavelet decomposition of such embedding is given and the corresponding formulas of decomposition and formulas of reconstruction are deduced. The space of ( | |