[en] ''SOHO'' is a new neutron spectrometric code with large potential applications besides the BONNER spheres system for which he has been initially developped. This code makes use of a new and original iteractive procedure for the search of approximate solutions from the Fredholm integral Equation of the First kind whose Resolution Function is experimentally and/or mathematically defined (e.g. the Log-Normal Hypothesis for the BONNER Spheres). Upon discretization of the Fredholm integral Equation we get systems of non-exact homogeneous linear equations: Q X = e whose approximate solutions are given when: Q X → 0. We show that the iterative procedure converges absolutely leading to the existence of the approximate solutions, independently of the kind of initialization used. For the applications to health physics of the BONNER sphere ''SOHO'' has been programmed on a HP - 41 CV calculator