This paper investigates a unified theory to derive vector network analyzer calibration algorithms based on the T-matrix representation, by which means the line-reflect-match (LRM), line-reflect-match-match (LRMM), and the line-reflect-reflect-match (LRRM) calibrations are formulated. The proposed calibration theory is more general than other versions of LRM, LRMM, and LRRM in that an arbitrary known two-port device can be used as the line standard L, rather than a perfect thru or transmission line. Experimental verifications of the proposed theory using on-wafer calibrations from 0.5 GHz to 110 GHz are given.