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As electronic and transmission circuits have decreased in size and been implemented as integrated circuits, a number of methods for simulating active inductors has been proposed. However, the simulation of an ideal transformer and a mutual induction circuit has not been fully realized. In particular, there is no method which deals with high‐frequency simulation of a mutual induction circuit that actually realizes the variable double‐tuned responses with a varying element that are related to the coupling coefficient. This paper proposes a new high‐frequency simulation circuit which has the following advantages: All the transistors used in the circuit are of the npn type. Two inductances (the self‐and mutual‐inductances) are realized using a bi‐directional differential current flowing in a single capacitor. These inductances can be independently set and adjusted. (3) The circuit is configured symmetrically, whereby the right and left circuits are coupled using buffer transistors, in order to minimize their effect on one another. In this paper we will first describe the fundamental principles of the proposed circuit. Then, taking into account the imperfection of the transistors, we will perform a circuit analysis over a high‐frequency range and discuss the results. As an application example we will use a double‐tuned circuit with a center frequency of 1 MHz. Finally, the feasibility of the proposed circuit will be confirmed using an experiment. Results indicate that the measured responses coincide with the calculated ones for single‐peak, maximum‐flat, and double‐humped cases.