A transformation of a circuit containing voltage-controlled current sources is investigated. By the transformation a node is eliminated. Transformation formulas are derived, and a condition and a procedure for inverse transformation are given. Then the transformation is applied to element-value calculation. The inaccessible nodes in a network are eliminated one by one by the transformation and a sequence of networks

, and

are obtained, where

is the original network and

is the final network which contains accessible nodes only and whose element-values or parameter-values can be determined from measurements. The backward process involves revival of inaccessible nodes one by one, and the procedure for inverse transformation is applied to determine, if possible, the element-values in

from those in

, those in

from those in

and so on until those in

calculated.