The suitable frequency range of electromagnetic interference (EMI) filters is always limited by the parasitic inductances and capacitances of components. The main object in this research is to develop design rules for lowering parasitic effects due to parasitic inductance of capacitor by using three coupled inductors. In this thesis, the properties and equivalent circuit of three coupled inductors are discussed first. It is found that two negative series inductances can be simultaneously obtained at two ports when the parameters of three coupled inductors are appropriately selected. These two negative inductances can be used to lower parasitic effect of capacitors. In other words, the EMI filter performance can be effectively improved by using this technology. Furthermore, method to completely reduce parasitic inductances is derived. The common mode insertion loss of this design is able to achieve at the rate of -60 dB/decade at high-frequency. For differential mode the insertion loss is even higher to the rate of -100 dB/decade.