A new linear pseudo differential transconductance amplifier (PDTA) has been proposed, which may be operated for the wide range of input signal amplitude with low harmonic distortion. The linearity of the PDTA has been improved using active attenuator. The proposed transconductor circuit shows the total harmonic distortion (THD) of below -62 dB for the input signal of 1 V pp @ 5 MHz. The transconductor is implemented using UMC 180 nm CMOS process with 1.8 V supply voltage at room temperature (27°C).