Abstract The unity gain buffer will be good for designing high frequency SCF if its resistive effect can be eliminated and then the overall parasitic sensitivity will be greatly lowered. Based on this concept, a new parasitic tolerant SC differential transconductance element (DTE) is proposed. SC floating inductor and integrator applicable to high frequency are formed by using the DTE. The computer simulation and experiment on a 3-order elliptic LP filter show the correctness of the concept.