A theory is presented for linear, ac magnetic circuits. The theory dev
elops real and imaginary reluctance terms which are used in the same m
anner as real and imaginary impedance terms in linear, ac electrical c
ircuit theory. The reluctance terms can be manipulated through coil-co
upled resistances and capacitances. The theory is applied to a paralle
l, magnetic-circuit configuration to show the limits of applicability
for the particular materials from which the circuit is constructed.