Abstract
We prove a bijective unitary correspondence between (1) the isospectral torus of almost-periodic, absolutely continuous CMV matrices having fixed finite-gap spectrum ${\textsf{E}}$ and (2) special periodic block-CMV matrices satisfying a Magic Formula. This latter class arises as ${\textsf{E}}$-dependent operator Möbius transforms of certain generating CMV matrices that are periodic up to a rotational phase; for this reason we call them “MCMV.” Such matrices are related to a choice of orthogonal rational functions on the unit circle, and their correspondence to the isospectral torus follows from a functional model in analog to that of GMP matrices. As a corollary of our construction we resolve a conjecture of Simon; namely, that Caratheodory functions associated to such CMV matrices arise as quadratic irrationalities.