The continuous time signal system by development of CMOS technology have been receiving consideration attention. In this paper, Low pass filter using CMOS floating resistor have been designed with cut off frequency for speech signal processing. Especially a new floating resistor consisting entirely of CMOS devices in saturation has been developed. Linearity within $pm$0.04% is achieved through nonlineartiy via current mirrors over an applied range of $pm$1V. The frequency response exceeds 10MHz, and the resistors are expected to be useful in implementing integrated circuit active RC filters. The low pass filter designed using this method has simpler structure than switched capacitor filter. So reduce the chip area. The characteristics of the designed low pass filter using this method are simulated by pspice program.