A passive R-C synthesis is presented for transfer functions containing complex or imaginary zeros in the left half of the p-plane. The poles of the function are required to be negative real.The synthesis procedure is extremely simple and requires very little computation. The networks described and realized are basically twin-T structures which can contain a load, series source impedance or a bridging network depending on the nature of the transfer function to be synthesized. Examples of frequency response curves are given.Primarily this synthesis procedure is intended to provide for the realization of zero sections in active filter synthesis.