It is well known that series and parallel forms of circuits are equivalent. This can be shown by and used by doing a correct conversion between the two forms. An earlier post showed this with a number of circuits but omitted the details of how the conversion could be done. This post corrects for that deficiency. Interested readers are directed to our website at http://www.signalpro.biz. Please select the article from the list in the “Free Reports..” section.