A procedure for the synthesis of generalRCtransfer functions by means of unbalanced networks is described. The transfer function need not be minimum phase but may have zeros anywhere in the complex plane except on the positive real axis. Use is made of the technique of zero shifting as in the Guillemin procedure; but the additional use of a network theorem divides the desired network into two parts, with a consequent reduction of the problem to two simpler problems. Zero shifting can now be performedin two directions from within the total network. The theorem plus a method of using fewer paralleled ladders yield a final network with fewer ladders and fewer elements than that given by the Guillemin procedure. In the illustrative example given, twenty‐six elements are used, whereas the Guillemin procedure would use sixty‐six.