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A comparison of inductance realisation at 100 mH was carried out in October -November 2009 at MIKES and SP. The measurand was a four terminal pair toroidal inductor measured at three frequencies 400 Hz, 1000 Hz and 1591 Hz. Realisations by series and parallel resonance methods and by a 2 DVM sampling method were used. The results showed agreement within combined expanded uncertainty.