A new CMOS transresistance amplifier for low-voltage analog integrated circuit design applications is presented. The proposed transresistance amplifier circuit based on common-source and negative feedback topology is compared with other recent reported transresistance amplifier. The proposed transresistance amplifier achieves high transresistance gain, gain-bandwidth with the same input/output impedance and the minimum supply voltage $2V_{DSAT}+V_T$. Hspice simulation using 1.8V TSMC $0.18{mu}m$ CMOS technology was performed and achieved $59dB{Omega}$ transresistance gain which is above the maximum about $18dB{Omega}$ compared to transresistance gain of the reported circuit.