It is difficult to fabricate precise resistors for the analog integrated circuits using MOS technology. Until now polysilicon resistors were used at the analog integrated circuits, but some deviations of resistance and sensitive variation processes still cause their misactions. In order to improve these misactions, we suggest a CMOS resistor cell which provides precise resistance and excellant linearity. Also we designed the second order active low pass filter using the CMOS resistor cells and verified their superior performances compared to the actual resistors.