A new CMOS voltage-controlled fully-differential transconductor is presented. The basic structure of the proposed transconductor is based on a four-MOS transistor cell operating in the triode or saturation region. It achieves a high linearity range of ${pm};1;V$ at a 1.5 V supply voltage. The proposed transconductor is used to realize a new fully-differential Gm-C low-pass filter with a minimum number of transconductors and grounded capacitors. PSpice simulation results for the transconductor circuit and its filter application indicating the linearity range and verifying the analytical results using $0.35;{mu}m$ technology are also given.