Abstract-Metasurfaces, due to its designable surface electric and magnetic impedances, have largely enhanced electromagnetic wave manipulation techniques. The conventional approach to realize the surface magnetic impedance requires non-planar structures, such as metallic loops, which is not easy to fabricate, especially at optical frequencies. In this work, we theoretically and rigorously prove that effective surface magnetic and electric impedances can be obtained using parallel electric metasurfaces. A synthesis method is presented which allows independent designs of surface electric and magnetic impedances. Finally, a polarization converter with high energy efficiency is designed using the proposed impedance synthesis method for verification. The proposed synthesis method is favorable for reducing fabrication complexities.