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Based on the coordinate transformation technique, a three-dimensional beam expander/compressor design is presented. Spatial coordinates in two orthogonal directions tangential to the device boundary are scaled at the same rate. The reflection and transmission coefficients are obtained in a closed form at the planar boundary for a plane wave illumination at an arbitrary incidence angle. The reflection and transmission characteristics under two-dimensional Gaussian beam illuminations are analyzed by constructing the incident, reflected, and transmitted waves as a superposition of plane wave components via Fourier transform. Numerical examples are provided to demonstrate the small amount of reflection compared with two-dimensional counterparts of the expander/compressor.