An ultra-high coupling factor transformer has a plurality of conductive layers, a primary winding inductor, and a secondary winding inductor. The primary winding inductor is defined by a plurality of turns and disposed on a first one of the plurality of conductive layers and extends to a second one of the plurality of conductive layers. The secondary winding inductor is defined by a plurality of turns and disposed on the first one of the plurality of conductive layers and extends to the second one of the plurality of conductive layers. The primary winding is vertically and horizontally cross coupled with the secondary winding inductor, and defines a mutual coupling inductance from surrounding directions.