A new tunable CMOS FDNR circuit is proposed. The circuit is based on the transcapacitive gyrator approach with both transcapacitive stages realized by MOS transistors configuration. This FDNR element lends itself well to the design of low-pass ladder filters and its use will result in a more efficient integrated circuit implementation than filters that simulate floating inductors utilizing resistive gyrators. The applications of FDNR to realize a current-mode fifth-order elliptic filter and current mode sixth-order elliptic band-pass filter are given. The proposed FDNR is simulated using CMOS TSMC 0.35 mu m technology. Simulation results are given to confirm the theoretical analysis.