Abstract :
It is pointed out that the approach adopted for simulating a lossless floating inductor by Patranabis et al. in the above footnote[1]{paper} is not new. In fact, their configuration, proposed in an arbitrary manner, has already been systematically derived [3]. An alternative systematic approach is proposed here. (1)D. Patranabis, M. P. Tripathi, and S. B. Roy, IEEE Trans. Circuits Syst., vol. CAS-26, pp. 892-893, Oct. 1979.