Thourg the philosophy of the book has not been changed, the book has been sufficently modified to cater for specific comments. With the preceding changes, the book has now 12 chapters and six appendices. The basic for most electrical engineering courses depends on two fundamental theoretical cocepts. Circuit and network theory courses may be considered as prerequisites to most other courses in a normasl electrical engineering cirricula as many concepts developed in such courses form a basis for teaching electronics and signals processing, control and linear systems. Netwirk analysis, network synthesis and filter design are well developed subjects, and are endowed with many excellent textbooks, though most of them are devoted to the discussion of one of there topics.