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B.L. Hesterman comments on the paper by E.E. Mombello et al. (see ibid., vol.15, no.1, p.167-74, 2000). Although the new model is presented in the context of a utility grade transformer, the author has applied it to a two-winding high-frequency transformer with a gapped ferrite core. The results of this work in relation to the original work are outlined. The original authors reply to the comments.