Step by step development of basic electric and magnetic theory, aided with mathematics and numerous sketches, for electrical engineering students pursuing diploma and degree courses in power engineering. The book is unique in its style of presentation. Independent thought process beyond conventional way of learning is essential for deep insight of any subject, and this book has been written with this philosophy. Some new concepts, topics, figures and terminology will be found in various places in the book, most significant one being the marked distinction between the potential energy (PE) and stored energy (SE). Such concepts basically emerged from author’s own thought process, and hence, remain open for debate and corrective criticism, expected mainly from the teaching fraternity.