The paper investigates the behavior of unidirectional two-port equivalent circuit composed of an electronic gyrator with Antoniou operational amplifier and a reciprocal two-port built by a transversal resistance (RT). From the analysis of two-port equations standpoint, by correct choice of circuit conductance, the two-port can operate as an ideal or a lossy gyrator. Due to the interest in practical aspects of energy transfer from one terminal to other, an analysis of the two-port parameters for the unidirectional circuit diagram is performed. The validity of the tested circuit results obtained analytically and through numerical simulation PSpice has been verified experimentally, in two cases, with equal and different transfer conductance.