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A generalized analytical method is suggested for the theoretical synthesis of active systems with a multiport gyrator. The method is based on the analysis of an idealized nullor structure of a multiport gyrator given in a previous work. The method consists in setting up a theoretical model of the system under analysis by means of a matrix whose elements are voltage transfer functions. The parameters of the passive RC multiport elements and the gyrator are determined in order to achieve the transfer functions. The real parameters of the gyrator are determined by replacing each nullor by a real operational amplifier. The validity of the method is verified on an example.