The paper describes a shunted-T circuit provided with a voltage divider, consisting of two resistors or two capacitors, at the input, connected in series across the source.The shunt is connected across the source, whilst the T-circuit is connected across the lower-voltage part of the voltage divider. In this manner the voltages of the shunt and the T-circuit are made different, although they are provided by the same source. The balance condition depends, therefore, not only upon the values of the impedances in the circuit, but also upon the values of the components of the voltage divider.The circuit therefore has a multiplying ratio, or ratio arms, and thus has a much wider range of measurement for a given set of standards. Furthermore, by means of measurement with an additional standard in the circuit, the angular frequency can be made to disappear from the balance equations.Tests have been made over a wide range of resistance, inductance and capacitance, with frequencies varying between 1000 c/s and 50 Mc/s. The accuracy varied between ±0.020% and about ±1%, depending upon the frequency and the standards used.