Presently, a necessary modi.cation to mainstream analysis tools prevents the direct application of reluctance k. In this paper, we propose a reluctance realization algorithm (RRA) by directly converting reluctances to circuit elements compatible with general simulation engines, such as SPICE. Reluctance realization is applicable to arbitrary circuit topology and no accuracy penalty is involved in the realization process. Since the stability of the converted circuit largely depends on the stability of the reluctance matrix, we present an efficient Improved Recursive Bisection Cutting Algorithm (IRBCA) to obtain stability-guaranteed reluctance matrices, and integrate IRBCA and RRA into a SPICE compatible reluctance extraction tool, SCORE.