24 b a capacitor c 1 is connected between wire ends 21 a and 23 a a capacitor c 2 is connected between wire ends 21 b and 23 b wires 22 and 24 have their ends connected to a ground g wire 22 has ends 22 a and 22 b connected to ground g wire 24 has ends 24 a and 24 b connected to ground g the new 90 degree power splitter shown in fig2 has a simpler structure than that shown in fig1 it contains only one transformer and two capacitors the transformer is made by winding twisted wires to perform the function of two transformers as well as two of the capacitors found in a conventional 90 degree power splitter the transformer supporting this type of structure functions at higher frequencies because of the reduced capacitance in place of the two grounded capacitors c 3 and c 4 which are lumped elements twisted four wire line tp 3 which is part of the transformers is substituted the inter winding capacitance of tp 3 serves as a distributed capacitance this structure has been used on one application to support a high frequency range of 220 to 300 mhz in a practical splitter in the frequency range above 200 mhz c 3 and c 4 of fig1 can be realized as distributed capacitors using twisted magnet wires as shown in fig2 referring to fig3 another embodiment of a 90 degree power splitter assembly 30 is shown splitter assembly 30 has a transformer t 4 transformer t 4 is formed by winding wires 31.