Boundary conditions generalizing those of the soft-and-hard surface were recently introduced as an example of an ideal boundary on which the complex Poynting vector cannot have a normal component. It was shown that under such conditions a boundary surface can be used as a polarization transformer for a reflected plane wave. The question of how to realize the generalized soft-and-hard surface is considered here. Various possibilities are discussed based on a medium interface, a slab of an anisotropic medium, and a configuration of antennas. ¿ 2000 American Geophysical Union