Power lines at distribution level can represent an attractive medium for broadband delivery. They reach more homes than coaxial cable systems or telephone lines and hence broadband can be delivered everywhere where these lines reach. This paper presents characterization of power line channel for digital data transfer over low voltage distribution lines system. The work is based on the power line characterization using scattering matrix approach. It is demonstrated that varying network topologies of indoor power line channel can be modelled using two-port network theory for accurate results. The comparison of transfer function is obtained for two wire and coaxial cabling techniques. The simulations are performed to observe and reveal that the characteristics of channel depend on frequency, termination type, and cable type. The authors also make an effort in the direction of designing and simulating a typical coupling circuit under different load conditions.