Low-voltage, low-power gm-C filter utilizing newly dveloped operational transconductance amplifier (OTA) is described in this paper. The OTA has only two MOS transistors in saturation region between $V_{DD}$ and GND, and thus low voltage operation is possible. To improve the linearity, the OTA is made differential. Common mode feedback, essential in differential circuit, requires no additional implemented in $0.8mu extrm{m}$ CMOS process, and the center frequency can be controlled from 15MHz with 3.0V single power supply.