A JK flip-flop can also be implemented using NAND logic gates by performing the following steps:
- Use two NAND gates in a feedback loop where the output of one NAND gate connects to one of the inputs of the other NAND gate.
- Connect a J and a K input to the inputs of the two NAND gates, respectively.
- Connect an enable input to both NAND gates' inputs, with the enable signal flipped by an inverter to one of the inputs.
- Connect a clock input inverted to either one of the two inputs of each NAND gate.

The resulting circuit will be a JK flip-flop made up of NAND gates, and the output states will be as follows:
- When Enable=0, the output of each NAND gate will be 1, and the flip-flop will retain its previous state.
- When Enable=1 and Clock transitions from low to high, the output of the NAND gates changes its state based on the J and K inputs:
- If J=0 and K=0, the flip-flop will retain its previous state.
- If J=0 and K=1, the flip-flop will reset to 0.
- If J=1 and K=0, the flip-flop will set to 1.
- If J=1 and K=1, the flip-flop will toggle its state, from 0 to 1 or from 1 to 0.
- When Enable=1 and Clock transitions from high to low, the output of the NAND gates remains at the state set by the previous high-to-low cycle.
The implemented JK flip-flop using NAND gates can be used to design frequency dividers, counters, shifters, and other digital circuits where the state of a signal depends on external inputs and transitions of a system clock.