Until recently，the active elements of which have been used to the active RC transmission networks was the ideal amplifier，controlled source，positive and negative impedance converter，gyrator and rotator. In the previous paper，we reported on the properties of the gyrator And so，this paper presents the property of active impedance rotator and its construction，and shows that the network synthesis associated with rotator and passive network is possible to realized the floating inductors，ideal transformer and mutual inductive circuit.