Applications of loss-free elements with resistive characteristics in power processing systems are discussed. The synthesis of this kind of element is based on the control of a two port, which has a transformer or gyrator matrix. Both of the controlled two ports can be realized by means of switched-mode circuits. The loss-free resistor can be applied to the stabilization of unstable systems, for damping oscillatory waveforms and balancing of power flow in ac/dc conversion systems. This kind of element has been applied to the stabilization of a gas laser system. It replaced a conventional resistive element that was applied for this purpose.