For a given finite set of messages and their assigned probabilities, Huffman\´s procedure gives a method of computing a length set (a set of codeword lengths) that is optimal in the sense that the average word length is minimized. Corresponding to a particular length set, however, there may be more than one code. Let

consist of all length sets with largest term

, and, for any

, let

be the smallest number of states in any finite-state acceptor which accepts a set of codewords with length set

. It is shown that, for all

,
