Abstract: A method and device to emulate impedances includes a pair of impedances connected in series between a supply voltage and ground, the impedances forming a voltage divider having at its midpoint a reference voltage Vx. An OP AMP includes a positive input connected to the Vx node and the negative input connected to the output thereof in a direct feedback loop. The OP AMP output is also connected to a load impedance that is connected either to the supply voltage or ground. The unity gain OP AMP forces the output voltage thereof to follow the input voltage Vx, whereby the output voltage behaves as if it were created by a virtual impedance. By proper choice of components and values, the virtual impedance may comprise a large capacitor, and the remaining impedances may comprise resistance and small capacitance, both of which, together with the OP AMP, are easily integrated in a small die area.