Impedance matching is a key task in RF design and and also in lower frequency design where power transfer is an issue. A number of techniques exist to do this. Some are built-in scripts for advanced CAD programs while other techniques are manual. One of the techniques used quite commonly is the L – Section impedance matching technique. It is of interest to examine this technique. A recent technical memorandum released by the techteam at Signal Processing Group Inc. describes in some detail the matching of an antenna impedance and a resonant circuit associated with the antenna. It shows the detailed development of the matching circuit and checks that can be made to evaluate it. A PSPICE simulation is also shown along with the .cir file and plots. Interested readers are directed to the SPG website at http://www.signalpro.biz > “Engineer’s Corner” for details.