This example shows a three-phase transformer modeled by the gyrator-capacitor approach. The transformer in this example has three primary windings and three secondary windings. The magnetic circuit is split into seven reluctance or permeance elements. Each winding is modeled by a gyrator. The gyration resistance of each gyrator is equal to the number of turns on the associated winding. Each permeance element is modeled by a capacitor. The value of each capacitor in farads is the same as the inductance of the associated permeance in henrys.