We have developed the absolute evaluation technique of capacitor and inductor by measuring the phase displacement as a function of resistance of employed resistors in voltage transformer(VT) comparator. The methods were applied to the capacitor with the range of 100 nF - $5{mu}F$ and the inductor with the range of $100{mu}H{sim}1;H$. The capacitance values of capacitor obtained using our method are consistent within the expanded uncertainty those obtained using capacitor bridge. The inductance values of inductor obtained using our method are also consistent within the expanded uncertainty those obtained using LCR meter.