The Millman theorem is expressed this
way:
Any network made of voltage or current sources connected in parallel may be
replaced by only one equivalent source and only one serial resistor for the
voltage source and a parallel resistor for the current source.
In realty, the Millman theorem is only a specific application of Norton and Thevenin theorems. These theorems tell us that it is always possible to replace a network, as complex as possible, by either a current source with a parallel resistor or a voltage source with a serial resistor.
Fig. 1

It is like replacing the Fig. 1 right portion by the lest portion. This is done in three steps.
Step 1:
Transpose all voltage and current sources by either their equivalent serial or parallel resistors. This is possible with the use of both Norton and Thevenin theorems. We obtain then the Fig. 2 schematic.
Fig. 2

We simply transform all voltage sources into their equivalent current sources with a current equal to the one supplied by each voltage source. Giving the fact that we are dealing with a parallel circuit, we convert all resistors into conductances; this is to simplify the calculations because currents and conductances simply added each other in parallel circuits.
Step 2:
We add all the currents and all the conductances to do only one source with one conductance and we get the Fig. 3 schematic.Fig. 3
In which: Ieq = I1 + I2 + I3 and Geq = G1 + G2 + G3
Step 3:
We then transpose the Fig. 3 circuit to obtain a voltage source with a serial resistor and we get the fig. 4 schematic.Fig. 4
Exercise:
Back to the Fig. 1 and suppose that the three voltage sources give 50 V
respectively and resistor are 10 Kohms each. Calculate source voltage and
serial resistor values equivalent to the Fig. 4.
Your answers: (Do all your calculations with two significant figures.)