This document provides an overview of per-unit analysis of a three-phase power system. It explains how to calculate per-unit values for system components using a common base value. An example is provided to demonstrate calculating per-unit impedances for a generator, transformers, transmission line, and load using a base MVA of 100 MVA and base voltages of 66kV, 132kV and 275kV. The transmission line current is then calculated from the per-unit impedance diagram.