A Theory of Inertia Based on Mach's Principle

A non-relativistic theory of inertia based on Mach's principle is presented as has been envisaged but not achieved by Ernst Mach in 1872. Central feature is a space-dependent, anisotropic, symmetric inert mass tensor. The contribution of a mass element $dm$ to the inertia of a particle $m_0$ experiencing an acceleration from rest is proportional to $\cos^2\alpha$, where $\alpha$ is the angle between the line connecting $m_0$ and $dm$ and the direction of the acceleration. Apsidal precession for planets circling around a central star is not a consequence of this theory, thereby avoiding the prediction of an apsidal precession with wrong sign as is done by Mach-like theories with isotropic inert mass.