This document describes the design and simulation of a differential low noise amplifier (LNA) operating at 21.87 GHz using GaN high-electron mobility transistors (HEMTs). The LNA consists of an input matching network, amplifying stage, and output matching network. Simulation results show the LNA achieves a power gain of 18.8 dB, transducer gain of 15.9 dB, and maximum stable power gain of 31.4 dB. The LNA design demonstrates the potential for GaN HEMTs to enable high-frequency wireless applications through their ability to achieve good gain performance at K-band frequencies.