The mathematical principles of the classical iterative method of solving linear simultaneous equations are discussed. Basic electrical circuits for setting up an analog of the mathematical relations are given, and a commercial model of a 12‐equation computer is briefly described. The results of solving a number of problems on the computer are given to illustrate its accuracy and speed of operation. It is found that solving sets of 12 equations requires only 1/4 to 1/7 the time required by conventional methods.