It is known that a parallel combination of a current source and a resistance can be replaced by a series combination of a voltage source and a resistance and vice versa according to the source transformation theorem. Thus, the source transformation gives only one current to voltage or voltage to current equivalent circuit In this short paper, we show that there is a large number of current to voltage, voltage to current, current to current and voltage to voltage source transformations possible under certain given terminal condition. This result is not given in the text books.