The methods for the anlaysis of simple electrical circuits and of structural trusses can be based on matrix formulations. These are derived from the graph theoretical structure of the inter‐connectivity of the components involved and results about the inter‐relationships of the associated physical parameters. This paper looks at the analogies between the two situations and shows that with a good choice of notation the matrix formulations are identical. These ideas can be used in a teaching environment to illustrate that widely different engineering applications are susceptible of similar means of analysis and produce analogous mathematical models.