Summary The proposed design of a low-voltage continuous time filter is based on a CMOS transconductor with enhanced linearity. The compensation principle is used for the reduction of transconductor non-linear distortions. The discussed transconductor consists of two transconductors connected in parallel. The input transistors of the first transconductor are working in the triode region, while the input transistors of the further one are in the saturation. A fifth-order 1 MHz low-pass Bessel filter is synthesized and simulated using transconductors. The supply voltage is equal to +2.5 V. A tuning system of the filter is also simulated and discussed. A comparison shows that the discussed filter provides a higher linearity (from 4 to 9 dB) than the known circuits with the exception of filters based on the amplifier with degeneration. But it is noted that the last approach is difficult to use for the low-voltage application, because the voltage drop on the degeneration resistors limits the possible decrease of the voltage supply.