This document discusses the substitution theorem of circuit theory. It states that any branch in a network can be replaced by an independent voltage source without affecting the current through that branch, or by an independent current source without affecting the voltage across that branch. An example network is shown where an impedance Zab is replaced first by a current source and then by a voltage source, leaving the currents and voltages in the rest of the network unchanged. Several reference books on circuit analysis and networks are also listed.