In order to sense AC current with electric isolation in high frequency switching power converters the most simple and low cost solution is to consider a current transformer with a burden resistor. But burden resistor selection is not a simple task because involves a lot of considerations that affect the output voltage and its signal-to-noise ratio and the bandwidth of the measure. In this paper, considering the basic equations of the transformer and applying the Laplace Transformation is obtained a simple model of the current transformer interesting to select burden resistor and even to design the current transformer in case of high frequency applications