AbstractSome realizations of scaling elements in cascade connection with unit elements and gyro‐elements will be described. It will be shown that the voltage distribution inside the filter and the spread of capacitor values can be optimized in two steps using two independent parameters for each scaling element. the influence of these scaling elements is such that the very low sensitivity of the attenuation characteristic with respect to element variations is fully retained despite the fact that according to the usual definition the losslessness of the reference filter is not preserved. the SC circuits described in this paper are insensitive to ‘bottom plate’ parasitic capacitances. Top plate parasitics correspond largely to element variations in the reference filter so that also their influence is strongly reduced. A numerical example of a 14th‐order unit element bandpass filter i