Unlike books currently on the market this book attempts to satisfy two goals: combine circuits and electronics into a single unified treatment and establish a strong connection with the contemporary world of digital systems. It will introduce a new way of looking not only at the treatment of circuits but also at the treatment of introductory coursework in engineering in general. Using the concept of abstraction the book attempts to form a bridge between the world of physics and the world of large computer systems. In particular it attempts to unify electrical engineering and computer science as the art of creating and exploiting successive abstractions to manage the complexity of building useful electrical systems. Computer systems are simply one type of electrical systems