In this paper, a novel theory of realizing the series capacitor with broadside coupled suspended substrate stripline (BCSSS) is proposed. The proposed theory is relatively simple because the method of odd mode analysis is only applied: However, this theory supplies reliable result by considering the line effective width and end effect caused by the fringing field. The simulation results are presented to compare and analyze the characteristics of the ideal lumped capacitor and the coupled line capacitor. Also, the capacitive gap coupled line band-pass filter based on the proposed theory are designed and fabricated. The results prove successfully the validity of the proposed theory.