It has been shown the active RC networks which are involved gyrator and rotator in a network，in several recent letters. In a previous paper，when it is cascade connecting passive circuit and gyrator and rotator，the total F-matrix elements is derived equaling conditions. And gyrator circuit is equivalent condition to be connected dual circuit of passive circuit. In the case of rotator circuit，it is limited realizing equivalent transformation. This letter reports the analysis of immittance inverter circuit and immittance converter circuit. When immittance inverter and immittance converter circuit depend upon the frequency，transformed network would be almost active network. However，if inverter and converter is negative，transformed network given by active network，only the gyrator and positive immittance converter will be the passive network. Simple design examples of equivalent transformation presented here are also discussed.