Abstract
We aim in this paper to give a complete treatment of the error analysis of the use of the sinc method in computing eigenvalues of second order Birkhoff-regular eigenvalue problems. For this task we study truncation and amplitude errors on C associated with cardinal series representation of band-limited functions as well as those of their derivatives. These results, which seem to be considered for the first time, give us the possibility to establish the error analysis when the eigenvalues are not real or not algebraically simple.