We prove a realization theorem for rational functions of several complex variables which extends the main Bessmertnyĭ (in: Alpay, Gohberg, Vinnikov (eds) Interpolation Theory, Systems Theory and Related Topics. Operator Advances Applications vol 134. Birkhauser Verlag, Basel, pp 157–185, 2002). In contrast to Bessmertnyĭ’s approach solving large systems linear equations, we use an operator theo...