  Kleene algebra with tests is an extension of Kleene algebra, the algebra of
regular expressions, which can be used to reason about programs. We develop a
coalgebraic theory of Kleene algebra with tests, along the lines of the
coalgebraic theory of regular expressions based on deterministic automata.
Since the known automata-theoretic presentation of Kleene algebra with tests
does not lend itself to a coalgebraic theory, we define a new interpretation of
Kleene algebra with tests expressions and a corresponding automata-theoretic
presentation. One outcome of the theory is a coinductive proof principle, that
can be used to establish equivalence of our Kleene algebra with tests
expressions.
