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The concept of voltage mirror is introduced and used, together with the current mirror, to ideally represent the current and voltage inverting properties of some analogue building blocks. The properties of the nullor and mirror elements are used to relate the different devices in the ideal case as well as to define the adjoint network for each building block. Two new types of second generation current conveyor (CCII) are introduced. One is the adjoint of the CCII+ and is named the inverting second generation current conveyor ‘negative’ (ICCII–); the other is the ICCII+. CMOS realizations of the ICCII– are presented and new ICCII– based current mode circuits are obtained by applying a voltage-to-current-mode transformation to the CCII+ based circuits.