The frequency response behaviour of all mechanical filters can be expressed as an equivalent electrical circuit using the impedance analogy described above. An example of this is shown in figure 8b which is the equivalent circuit of the mechanical filter of figure 8a. Elements on the electrical side, such as the inductance of the magnetostrictive transducer, are omitted but would be taken into account in a complete design. The series resonant circuits on the circuit diagram represent the torsional resonators, and the shunt capacitors represent the coupling wires. The component values of the electrical equivalent circuit can be adjusted, more or less at will, by modifying the dimensions of the mechanical components. In this way, all the theoretical tools of electrical analysis and filter design can be brought to bear on the mechanical design. Any filter realisable in electrical theory can, in principle, also be realised as a mechanical filter. In particular, the popular finite element approximations to an ideal filter response of the Butterworth and Chebyshev filters can both readily be realised. As with the electrical counterpart, the more elements that are used, the closer the approximation approaches the ideal, however, for practical reasons the number of resonators does not normally exceed eight.