The need for more accurate modeling of microstrip discontinuity structures has become increasingly apparent with the advent of monolithic microwave integrated circuits (MMICs), as well as the push to higher and higher millimeter-wave frequencies. The proposed research is aimed at tackling this problem through a theoretical and experimental study at the University of Michigan which will be augmented by collaboration with the Torrance Research Center of Hughes Aircraft Company. The proposed theoretical approach involves an accurate computation of the current distribution along the microstrip conductors using the method of moments. Based on the current distribution, a frequency dependent equivalent circuit model is derived for the discontinuity. These numerical results are to be compared with S-parameter measurements using automatic network analyzer equipment in conjunction with an appropriate de-embedding technique in the frequency range from 2 to 40 GHz.