Abstract: A spectral resistor based on the constitute law of “elasticity of electricity” derived from the Riemann-Lebesgue lemma is provided to build a substantial order-? resonant tank. The substantial order-? resonant tank according to embodiments of the present invention can function as many different roles such as an electric filter, a harmonic and sub-harmonic power waveform distortion filter, a dynamic damper, a dynamic impedance matching circuit and a kind of electromagnetic wave absorbing material. By attaching an order-? resonant tank according to the present invention to an ordinary system with equivalent inductance in a suitable topology as an electric filter, a substantial snubber network, or so-called DeLenzor, is obtained. The duality of an electric system can be handled by coupling the system with an order-? resonant tank according to the present invention, and thus the disadvantageous effects caused by the duality of the system can be canceled immediately without any drawbacks.