Abstract: The present invention is applicable to any a.c. electromagnetic reduction device which is used to change voltage or current levels or to transfer energy between mechanical and electrical systems and includes, for each phase, a combined pair of windings which are conductively and inductively dependent. The dominant winding of each combined pair is electrically connected to an input/output phase, while the reflux winding of each pair is electrically connected in additive or subtractive series with the dominant winding by means of a variable capacitive reactance. The capacitive reactance is then adjusted to minimize the net reactive factor of the coupled windings and the net reflected impedance of the input/output circuitry.