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This book originates from notes used in teaching Electrical Circuit Theory courses at the third-year level of Electrical and Electronics Engineering Department, Federal Polytechnic, Oko, Anambra State, Nigeria. Along with other materials gathered by the author during his degree and post-degree years of academic pursuit, and over fifteen years of teaching experience in accordance with course curriculum guidelines from the National Board for Technical Education (NBTE), this text, “CIRCUIT THEORY with Application for Undergraduate Students”, was written. The content of each chapter was designed to accommodate Higher National Diploma (HND) and Bachelor of Science/Engineering (B.Sc./B.Eng.) undergraduate students as the materials presented were made comprehensive enough to cover both classes of programs at their mid-course levels. At the end of the chapters are enough review problems designed to help the students exercise their level of comprehension of the treated matters, and by so doing internalize the underlying principles of the lessons taught.