In a one-dimensional quantal solution of Schroedinger equation, the general expressions for reflection and transmission coefficients are derived for a potential constituting n number of rectangular wells and barriers. These expressions are readily used for the estimation of eigenvalues of a smooth potential which is simulated by a multi-step potential. The applicability of this method is demonstrated with success in potentials with different forms including the most versatile Ginocchio potential where the widely used numerical method like Runge–Kutta integration algorithm fails to yield the result. Accurate evaluation of eigenvalues free from numerical problem for any form of potentials, whether analytically solvable or not, is the highlight of the present multi-step approximation method in the theory of potential scattering.