The document discusses the Fourier transform of the Heaviside unit step function, noting its non-existence due to properties that make it neither absolutely nor square summable. Various approaches are presented for deriving the Fourier transform, including the differential method, the signum function approach, and the z-transform approach, all yielding different results that incorporate impulse signals. Conclusions highlight that the results from different methods hold valid within their respective domains of continuous and discrete time functions.