Abstract: A power conditioning device protects sensitive electronics in modern electronic equipment from disruption or destruction caused by transients which can cause both induction and injection currents into the grounding system of the electronic equipment. This device nominally comprises an isolation transformer and a ground impedance between the earth ground connection from a distribution panel and the safety ground connection to the powered equipment. In addition, this device may also comprise a voltage clamping device such as an MOV and a capacitive filter to provide a complete power line conditioner. This device may be used in systems with guarded or driven grounds, or in a system with a high voltage reference to safety ground. In addition, ground conditioning can be added to a Ground Fault Circuit Interrupter (GFCI) to attenuate ground surge currents.