In this paper, a new COMS Voltage Differencing Trans conductance Amplifier is presented. The proposed block has block has two voltage inputs and two kinds of current output, so it is functional for voltage- and transconductance-mode operation and by using VDTA the realization of a floating simulated inductance circuit has been presented. The realized floating inductance circuit uses single voltage differencing transconductance amplifier (VDTA) and only one grounded capacitor, results in simple and canonical structure as well as attractive for integration. The resulting equivalent A CMOS implementation of VDTA and a voltage-mode VDTA based filter are proposed and simulated. An application example of eight order elliptic band band-pass filter is given and the performance of the circuit is demonstrated by comparing the theory and simulation. PSPICE simulations of the proposed VDTA and its based band band-pass filter are given using 0.18μm CMOS technology from TMSC MOSIS and dual supply voltages ±0.6V.