This paper presents a new CMOS transconductor providing low distortion for rail-to-rail signals. The circuit is based on using the anti-phase common source topology with the floating current source to extend its linearity range. The difference in the biasing currents of the floating current source is compensated to maintain the two output currents balanced by subtracting it at the output nodes. The proposed transconductor is suitable for applications requiring wide dynamic ranges. Rail-to-rail operation is achieved with THD less than −37 dB. The bandwidth achieved by the transconductor is 67.5 MHz using a supply voltage of ±1.5 V.