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The points-to analysis problem is to find the pointer relationships that could arise during program execution. Many points-to analysis algorithms exist, each making a particular trade off between cost of the analysis and precision of the results. In this paper, we show how points-to analysis algorithms can be defined as transformed versions of an exact algorithm. We present a set of program transformations over a general program model and use them to define some existing points-to analysis algorithms. Doing so makes explicit the approximations involved in these algorithms. We also show how the transformations can be used to define new points-to analysis algorithms. Our transformations are generic and may be useful in the design of other program analysis algorithms.