Two general circuits are developed for the synthesis of user‐variable electrical impedances. One circuit permits user‐variable enlargement of any existing impedance without affecting its phase characteristics. This circuit facilitates such devices as floating capacitors and inductors which are continuously variable over wide ranges. The other circuit permits simulation of user‐variable floating impedances whose phase and frequency characteristics are widely subject to design objectives. In addition to all conventional impedance functions, it poses access to an infinite set of alternatives for the simulation of resistance and reactance functions of frequency. Included is a theoretical approach for predicting parasitic impedances reported in earlier works on similar devices known as gyrators.

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