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Some theorems concerning positive or negative inverters and converters (generalized gyrators and transformers) are stated. These theorems give general methods of transforming a given inverter (or converter) into other inverters or converters. In particular, all possible terminal voltage-current relations of a basic 4-port, which underlies most realizations of inverters and converters, are determined. These results have implications for the practical realization of integrated inverters and converters.