Currently available definitions of the characteristic impedance are am
biguous and/or inaccurate. A general definition, based on the descript
ion of discontinuities between adjacent waveguides, is given. This def
inition is accurate and independent of the structure concerned. So it
can be applied to the design of passive components in any type of tran
smission lines. Using this definition, a given structure can be unique
ly characterized, but the absolute value of the characteristic impedan
ce has no sense any more. the design of a microstrip impedance transfo
rmer using this new definition is presented. using the mode-matching m
ethod prove the accuracy of the theory.