Abstract: A new tearing approach which is dual to Node-Tearing Nodal Analys is,Called Loop Tearing Loop Analysis (LTLA for Short),is presented in this paper,The topological and electrical coupling conditions of LTLA are discussed.A Circuit theoretic interpretation of LTLA is also given. A convenient algorithm is presented to explain each step of the LTL A. His pointed out the most suitable situation in which LTLA is to be used.