The effects of eddy currents in transformer windings are considered, and a method is derived for calculating the variation of winding resistance and leakage inductance with frequency for transformers with single-layer, multilayer and sectionalised windings. The method consists in dividing the winding into portions, calculating the d.c. resistances and d.c. leakage inductances of each of these portions, and then multiplying the d.c. values by appropriate factors to obtain the corresponding a.c. values. These a.c. values are then referred to, say, the primary winding and summed to give the total winding resistance and leakage inductance of the transformer. Formulas are derived and quoted for calculating the d.c. resistances and leakage inductances of the winding portions. Theoretical expressions are derived for the variation with frequency etc. of the factors by which the d.c. values must be multiplied to obtain the corresponding a.c. values. These expressions are presented in the form of graphs, permitting the factors to be read as required.