This paper presents an alternative approach to model the transfer characteristics of power lines for broadband power line communications (PLC). The model is developed by considering the power line to be a two-wire transmission line and the theory of transverse electromagnetic (TEM) wave propagation applied. The characteristic impedance and attenuation constant of the power line are determined through measurements. These parameters are used in model simplification and determination of other model parameters for typical indoor multi-tapped transmission line system. The transfer function of the PLC channel is determined by considering the branching sections as parallel resonant circuits attached to the main line. The model is evaluated through comparison with measured transfer characteristics of known topologies and it is in good agreement with measurements.