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This paper describes how an impedance, voltage, and phase model for complicated regulating transformers may be obtained for use in load flow analysis. The explained step-by-step procedure is simple and easy to apply to a wide range of regulating transformers. A typical seven windings per phase regulating transformer is used for a case study and the effectiveness of the proposed procedure was examined. This work should be of interest to design and systems analysis engineers who are looking for an accurate representation of tap changing transformers.