Proposed in this paper is a universal building block for the implementation of all computing systems including various types of calculators, high speed largo size computers and generalized computing systems (Yii 1974). The word ‘ universal ’implies that the unique basic building blocks can be shared by both the arithmetic unit and the memory for a given system and utilized as the basic building blocks for the implementation of any conceivable computing system. It is essentially an electronic counterpart of a hypothetical mechanical gear with the number of teeth variable. From the circuit point of view, it is conceivable of being either a variable pulse train generator or a variable scalar with memory. The use of the magnetic core as a memory core is no longer restricted to be a bistable element. It is enabled to memorize a digit of an arbitrary radix by introducing a brand new circuit technique of partial switchings with alterable current biases. The interconnections between the basic blocks can be made either directly or by way of the conventional binary logic elements. Consequently, any existing computing systems, however complex, can be duplicated with the additional feature of being able to vary the radix.