Ideally, a bilateral teleoperation would be completely transparent, so the operators feel that they are directly interacting with the remote task . However, the delay presence in interconnection between both systems, degrade system performance. There have been two major approaches to this problem. The one who concerns on interaction safety and stability, considers teleoperation as a passive system. The rest considers delay manipulation to attain robust performance with limited stability. Obviously, bilateral system is a two-port system just like transformer and gyrator in electrical circuit. There has been tremendous effort to apply gyration for stabilization . However, this paper in different way proposes bilateral teleoperation based on combination of transformer and gyrator analogies. Although with less transparency, this method provides soft sensation on delayed teleoperation. The validity of this method is confirmed through experimental results.