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The recently published theoretical approach of Heisenberg is here developed into a systematic theory of quantum mechanics (in the first place for systems having one degree of freedom) with the aid of mathematical matrix methods. After a brief survey of the latter, the mechanical equations of motion are derived from a variational principle and it is shown that using Heisenberg’s quantum condition, the principle of energy conservation and Bohr’s frequency condition follow from the mechanical equations. Using the anharmonic oscillator as example, the question of uniqueness of the solution and of the significance of the phases of the partial vibrations is raised. The paper concludes with an attempt to incorporate electromagnetic field laws into the new theory.