Industrial power distribution system includes many kinds of non-linear loads, which produce the harmonics during energy conversion transition. The single-tuned passive filter is widely used to absorb the harmonics and attenuate its undesirable effect in the distribution system. However, the passive filter might be severely stressed, and sometimes even damaged, due to the absorption of harmonics. There is voltage rise on the capacitor when the single-turned harmonic filter is applied. When the capacitor voltage rose above the allowable limit, the expected life of the capacitor will considerably deteriorate. On the other hand, the reactor can experience the spike voltage even if the voltage and current of the capacitor are within the allowable limit, and this accumulated voltage stress of the reactor causes its premature fault. In this paper, we analyzed and compared the harmonic voltage and current of the reactor and capacitor in a single-tuned harmonic filter through the EMTP software and verified them with the experimental results.