Overview: The benefits of the harmonic attenuation capability of Controlled Power Company's Ultra-K K-rated isolation transformer are covered in this paper. It presents an illustration of the typical sine wave, along with diagrams representing a comparison of the linear and non linear wave forms, and the skin effect caused by the presence of harmonics in the transmission distribution grid. Detrimental effects of harmonics in three phase applications are detailed, highlighting the importance of using a K-rated transformer to achieve harmonic attenuation, while the ability of the Ultra-K to handle the heat generated by the high frequencies caused by harmonics is described. Guidelines for the required K-factor based on the load are featured in a tabular form along with the method of calculating the K-factor, and calculation of the relation between total harmonic distortion and the total power factor using formulas.