A fully differential transconductor using the series composite transistor is proposed. Simulation results show that THD is less than 1.2% for the differential input signal of up to $1.5V_{p-p}$ when the input signal frequency is 10MHz. i he proposed transconductor is used to design a third-order elliptic Gm-C lowpass filter with 138kHz cutoff frequency for ADSL Tx filter. The design procedure is based on signal flow graph(SFG) of a doubly-terminated LC ladder filter by means of fully differential transconductors and capacitors. The filter is fabricated and measured with a $0.35{mu}m$ CMOS process.