this invention relates to a tag useable with an electronic article surveillance system and comprised of planar conductive material cut into a pair of inverse , first and second spiral conductors wrapped about each other and positioned for capacitive and inductive coupling . the invention also relates to method of making tags wherein conductors are cut from a planar web of conductive material in a continuous process in a manner that the cutting results in the formation of two spiral conductors without accompanying waste of conductive material , and thereafter positioning the conductors to provide resonant circuits .