The Kron Eigenvalue Method is discussed and developed in terms of receptances. The formulation, which is quite general, illustrates the fact that the receptance matrix of a composite system cannot be obtained directly, by standard matrix transformation alone, from the ‘primitive receptance matrix’ which comprises the receptance matrices of the subsystems into which the composite system is assumed (for the purposes of analysis) to be subdivided. However, it is shown that such transformation leads to a matrix of ‘receptance denominators’ which, when its determinant is taken and equated to zero, yields a valid frequency equation for the composite system. Kron's procedure is thereby vindicated.