This document discusses Sumpner's test, which is used to determine the regulation and efficiency of large power transformers. Sumpner's test involves connecting two identical transformers back-to-back, with their primaries in parallel and secondaries in series opposition. This allows them to be tested at full load conditions without actual loading. The test provides accurate measurements of total losses, including both iron and copper losses occurring simultaneously as in actual use. Its advantages are that it requires little power and tests transformers under full load conditions. The limitation is that it requires two identical transformers.