in circuit theory, thevanin theorem for linear electrical networks states that any combination of voltage sources, current sources, and resistors with two terminals is electrically equivalent to a single voltage source v and a single series resistor r. for single frequency ac systems the theorem can also be applied to general impedances, not just resistors. the theorem was first discovered by german scientist hermann von helmholtz in 1853, but was then rediscovered in 1883 by french telegraph engineer charles Thevanin (1857.1926). This theorem states that a circuit of voltage sources and resistors can be converted into a Thevanin equivalent, which is a simplification technique used in circuit analysis. the Thevanin equivalent can be used as a good model for a power supply or battery (with the resistor representing the internal impedance and the source representing the electromotive force). the circuit consists of an ideal voltage source in series with an ideal resistor.