Most of the work on behavior prediction on the field of Qualitative Physics has focused on transient behavior and responses to perturbations (de Kleer Brown 1984; Forbus 1984; Kuipers 1985; Williams 1984); very little has been done about behavior of systems in steady state (Sussman & Steele 1980). understanding of the sinusoidal steady state of electrical circuits is important for several reasons. A large class of devices and networks, especially those in the area of power generation, transmission, and distribution, are designed for sinusoidal steady-state operation (Fitzgerald 1945; Grainger & Stevenson 1994; GSnen 1988). This paper presents a framework to reason about linear electrical circuits in sinusoidal steady state. This approach constitutes a qualitative version of Phasor Analysis, so it is called Qualitative Phasor Analysis (QPA).