  The derivation of the transformations between inertial frames made by
Mansouri and Sexl is generalised to three dimensions for an arbitrary direction
of the velocity. Assuming lenght contraction and time dilation to have their
relativistic values, a set of transformations kinematically equivalent to
special relativity is obtained. The ``clock hypothesis'' allows the derivation
to be extended to accelerated systems. A theory of inertial transformations
maintaining an absolute simultaneity is shown to be the only one logically
consistent with accelerated movements. Algebraic properties of these
transformations are discussed. Keywords: special relativity, synchronization,
one-way velocity of light, ether, clock hypothesis.
