The calibration of LCR meters is a time consuming task that requires the availability of many high accurate impedance standards. The use of an impedance simulator will greatly simplify this task and will permit the calibration of the LCR meter over the whole complex plan. The principle of such a new impedance simulator based on a sampling system is described. The first measurements carried out at 1 kHz using the impedance simulator are in good agreement with the results of the conventional calibration procedure using impedance standards. The unique feature of the impedance simulator to change independently the resistance and the phase of the simulated impedance will be a useful tool for testing and improving the performances of LCR meters.
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