This document presents a study comparing single OTA-C and multiple OTA-C low pass filter designs. A single OTA-C filter has limitations in achieving a wide range of cutoff frequencies. A multiple OTA-C filter uses multiple OTAs to simulate a floating inductance, allowing finer tuning of the cutoff frequency. Simulation results show the multiple OTA-C filter can achieve cutoff frequencies from 412 kHz to 11.2 MHz by varying only one bias current, while maintaining a consistent gain, providing more tuning flexibility than a single OTA-C filter. The multiple OTA-C filter structure is thus advantageous for applications requiring adjustable high frequency filters.