Transformers utilizing high temperature superconductors (HTS) are considered as a timely invention. The number of power transformers age more than 30 years old and nearing retirement is increasing. If this window of opportunity is not grabbed, there would be great reluctance to replace recently installed highly priced capital asset. Major projects of developing HTS transformers are well making progress in the United States, Europe, Japan, Korea and China which indicate the interest. The efforts must have been appropriately verified through the economic interest of the discounted losses. Consequently, it is very important to develop an understanding of the fundamental HTS transformer design issues that can provide guidance for developing practical devices of interest to the electric utility industry. The parameters of HTS transformer need to be validated before any effort is to carry out to model the behaviour of a distribution network under a range of conditions. The predicted performance and reliability of HTS transformers can then be verified through the network modelling and analysis calculation. The ultimate purpose is to furnish electric utilities precise information as to which HTS transformers work under various applications with greater technical efficiency and proven reliability.