Power Line Communications has made impressive strides since its introduction. Power Line Communications (PLC) or Broadband over Power Lines (BPL) is the method of transmitting broadband signals over the power lines and making it available at the power outlet in homes. It provides last mile communication and makes use of existing power lines to transmit signals, thereby eliminating the need to lay cables all over again. PLC is fast becoming a commercial reality in the United States. The Federal Communications Commission (FCC) is working toward making PLC a standard with particular emphasis on power emission issues and interference with nearby bands. Power companies, vendors and ISPs (Internet Service Providers) have tied up to bring this new technology to market. The Power line environment is inherently unpredictable due to interference, low signaling impedance and the highly linear operating environment that PLC transmitters require. The coupling unit in the PLC system acts as a filter and eliminates the harmful AC signal from interfering with the broadband signals. A coupling unit amplifier topology that provides gain equalization and wideband mitigation to the effects of low-impedance loads on PLC in the high frequency range has been explored in detail in this study. The amplifier is verified for its performance by means of circuit simulation using industry-standard software such as Agilent's Advanced Design System (ADS). The coupling unit has also been fabricated to verify the performance. An experimental setup for verifying the performance of the coupling unit using a PLC transmitter and PLC receiver has also been proposed.