In dealing with phenomena which show a linear response such as viscoelastic or dielectric properties, measurements are carried out by observing the relationship between the stimulus applied to the sample and the response from the sample. Since the Fourier analysis technique is effective in obtaining this relationship, two types of circuitries based on Fourier analysis have been created. Both DMA and dielectric measurement were used to evaluate these circuitries. Results were satisfactory, especially with respect to tanδ precision.