In a number of applications, specially in impedance matching LCR circuits may undergo series and parallel conversions. These conversions leave the performance of the circuit unchanged. They simply change the configurations to provide for a more appropriate architecture for the operation ( whatever that may be). A simple paper released by Signal Processing Group Inc. describes a method to do this. Interested parties may go to the website at http://www.signalpro.biz and access the paper from the “Engineer’s Corner”.