It is difficult to realize FDIC which fundamental matrix is (<A_（ｐ）>___0 0__<D_（ｐ）>)， because the transducer are combined in series-parallel connection shown as Fig. 1 and they are required to have a frequency dependence. The purpose of this article is to present the admittance descrition of (F)=(<A_（ｐ）>___0 0__<D_（ｐ）>) and FDIC achieved by the grounded voltage-current transducer (VCT).