In this paper a new method is proposed for realizing active floating inductors from voltage differencing transconductance amplifier(VDTA) which is being studied nowadays. This proposed method employs only one VDTA and one transconductance for designing an active inductor from a passive floating inductor and implementing it to integrated circuits. The number of CMOS transistors can be considerably reduced from 6∼18 as 1∼3 gm circuits can be eliminated and even without R the design can be made, which can help in reducing the size of the circuit and power consumption. The proposed VDTA floating inductor was successfully used in constructing 1 ㎒ second order biquad active bandpass filter and bandwidth could be adjusted from 77㎑∼1.59㎒ by the changes made in gm from 6uS∼20uS.