This document describes the design of a low frequency filter using an operational transconductance amplifier (OTA). It begins with an introduction explaining that biomedical signals are usually low frequency (10 mHz to 500 Hz) and require low power and portable equipment. OTA filters can meet these needs. It then discusses OTA circuit design principles and how to simulate a resistor using an OTA. The document presents circuits for simulating a positive floating resistor with one or two OTAs. It describes using these OTA resistor simulations to design an OTA-C low pass filter and shows simulation results validating the theoretical cut-off frequencies achieved by varying the bias current.