In this paper, a low voltage CMOS current controlled floating resistor which is convenient for integrated circuit implementation is designed by using differential pair. The proposed resistor has a simple circuit structure and low power dissipation. This circuit is required +/- 0.75 V as a power supply. The basic advantages of this circuit are wide tuning range of the resistance value, satisfied frequency performance and worthwhile dynamic range. As well as the proposed circuit has floating structure, it is able to be used both positive and negative resistor. The performances of the proposed circuit are simulated with SPICE to justify the presented theory.