In this paper, a second-order tunable low-frequency low-pass filter (LPF) dedicated to bioimpedance spectroscopy is proposed and designed in a 0.18 \(\mu m\) CMOS process with 1.8 V supply voltage. The filter consists of low- \(G_m\) operational transconductance amplifiers (OTAs) based on the super-source follower differential pair with source degeneration. Current division and cancellation are applied to the output stage in order to reduce the equivalent \(G_m\) . By adjusting the division factor through a control circuit, the transconductance can be tuned from 23.1 to 775 nS. Measurement results show that the cut-off frequency of the proposed filter can be tuned from 794 Hz to 2.9 kHz, with less than 1.5 \(\mu W\) power consumption. Measurements verify the linearity of the filter, exhibiting a total harmonic distortion (THD) lower than –41.9 dB with a 250 \(mV_{pp}\) signal at 100 Hz. The circuit also achieves a dynamic range of 43.8 dB and a DC gain error below 1 dB.