SUMMARYTwo-port immittance converters and inverters are well known active-network 'components'. In this paper the concepts of conversion and inversion are generalized so as to apply to multiports. A definition of multiport hybrid converter is proposed, and the necessary and sufficient conditions that the matrix description of this multiport must satisfy are derived from the definition. Multiport admittance and impedance converters and inverters are introduced as special cases of hybrid converters, and it is pointed out that, whereas 2-port adniitfance converters or inverters are always also impedance converters or inverters, and uice-versa, this is not generally true for the multiport converters or inverters proposed here.Multiwinding transformers, multiport gyrators, and most of the circuits that can be used for the simulation of floating inductors are shown to be special cases of multiport converters or inverters. It is believed that the theory of multiport conversion and inversion presented here provides a better understanding of these special cases and is also useful as a contribution to multiport theory in general.