The simplified Toffoli gate implementation by Margolus is optimal

Unitary operations are expressed in the quantum circuit model as a finite sequence of elementary gates, such as controlled-not gates and single qubit gates. We prove that the simplified Toffoli gate by Margolus, which coincides with the Toffoli gate up to a single change of sign, cannot be realized with less than three controlled-not gates. If the circuit is implemented with three controlled-not gates, then at least four additional single qubit gates are necessary. This proves that the implementation suggested by Margolus is optimal.

The simplified Toffoli gate implementation by Margolus is optimal Academic Article