This paper presents a low-voltage low-power differential linear transconductor with near rail-to-rail input swing. Based on the current-mirror OTA topology, the proposed transconductor combines the Flipped Voltage Follower (FVF) technique to linearize the transconductor behavior that leads to class- AB linear operation and the virtual transistor technique to lower the effective threshold voltages of the transistors which offers an advantage in terms of low supply requirement. Design of the OTA has been discussed. It operates at supply voltages of about ±0.8V. Simulation results for 0.18μm TSMC CMOS technology show a good input range of 1Vpp with a high DC gain of 81.53dB and a total harmonic distortion of -40dB at 1MHz for an input of 1Vpp. The main aim of this paper is to present and compare new OTA design with high transconductance, which has a potential to be used in low voltage applications., {"references":["Tien-Yu Lo and Chung-Chih Hung, \"A wide tuning range Gm-C\ncontinuous- time analog filter,\" IEEE Trans.Circuits Syst. I, vol. 54, no.\n4, pp.713-722, 2007.","J. Ramirez-Angulo, R.G. Carvajal, A. Torralba, J. Galan, A.P. Vega-\nLeal and J. Tombs, \"The Flipped Voltage Follower: A useful cell for low\nvoltage low power circuit design,\" IEEE Int, Symp. on Circuits and\nSystems, vol.3, pp. 615-618, 2002.","Markus Helfenstein, Qiuting Huang and Geoge S. Moschytz, \"90 dB, 90\nMHz, 30 mW CMOS OTA for a high capacitive load,\" International\nJournal of Circuit Theory and Application, Int. J. Circ. Theor. 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