The semi re-entrant microstrip section is a useful structure for the realization of high levels of coupling between two microstrip lines. In this paper, the semi re-entrant structure is comprehensively analyzed by employing a spectral domain formulation. Using the results obtained from the analysis procedure, the parameters of an equivalent TEM transmission line coupler are calculated. This enables one to design a semi re-entrant coupler through the utilization of conventional design methods. Numerical analysis results as well as some design data are also included.