Abstract: An improved low voltage winding for dry insulated transformer has its windings resin encapsulated. The winding is constructed with flexible sheet conductors wound coincident with an insulating sheet material. Insulating spacers provide a means to form air channels in the windings during the coil forming process. A sealant is applied to openings at the lower ends and along vertical seams of the coil prior to the resin impregnation and encapsulation process. This will prevent drainage of the resin during a curing cycle. The result is a coil that exhibits high short circuit protection due to the tightly bond sheet conductors which will prevent movement of the conductors during short circuit conditions and also increases the radial compressive strength of the coil.