Most of the presented immittance simulator topologies in the literature realize certain types of inductor-resistor-capacitor combinations using the same configuration. In this study, a series and a parallel immittance simulator employing FTFNs in its most general form are introduced. The presented circuits are universal and able to simulate series and parallel (+/-G), (+/-L), (+/-C) for which all values are independently adjustable. The simulator circuits do not require any component matching constraint, except for the realization of pure inductance. Strong reduction in the number of active and passive elements is possible for special cases. The performance of the proposed universal immittance simulators is demonstrated on two chosen typical application examples by PSPICE simulations.