  We present a new "integral=series" type identity of multiple zeta values, and
show that this is equivalent in a suitable sense to the fundamental theorem of
regularization. We conjecture that this identity is enough to describe all
linear relations of multiple zeta values over Q. We also establish the
regularization theorem for multiple zeta-star values, which too is equivalent
to our new identity. A connection to Kawashima's relation is discussed as well.

Number Theory