Utpal Basu is a veteran electrical engineer at Tata Steel Limited, Jamshedpur, in the state of Jharkhand in India. He is a life member of the Institution of Engineers (India). He presented a technical paper “An Approach for Modification of the Formula for the Eddy Current Loss in Thin Sheets” during 63rd. Annual Convention of the Institution in January 1983 at Chennai. Inspite of being a practicing maintenance engineer by profession, and never as any teacher, he maintains keen and continued interest in the academic front of the subject since his student days. His main interest area is unit systems. This book is an outcome of his several years of effort.