The electrical characteristics of Aluminum Electrolytic Capacitors are usually measured in frequency domain. The measured data of capacitance and dissipation or equivalent series resistance (ESR) has been treated individually for each frequency, and the "LCR" model has been developed by utilizing the measurement data in frequency domain. Therefore, these models don't show any relation between capacitance and dissipation which should follow the Kramers-Kronig relations. In this paper, we discuss the dielectric characteristics of Aluminum Electrolytic Capacitors based on the linear response theory. The complex dielectric formula based on this study can explain both the frequency and the temperature characteristic of capacitance of Aluminum Electrolytic Capacitor, and the relation between the frequency dependency of capacitance and the dissipation factor. This study is based on the hypothesis that the linear response function of the dielectric of Aluminum Electrolytic Capacitor should be expressed as the -nth powers of the ratio of time to the relaxation saturation time tau(di). Only the two parameters: 1 - n and tau(di) can give the exact calculation formula to both the capacitance and the dissipation factor of the dielectric behavior of Aluminum Electrolytic Capacitors. (C) The Author(s) 2019. Published by ECS.