Abstract: A circuit for realizing a precision and linear floating resistor, using MOSFET devices, is disclosed. A linear floating voltage-controlled resistor (LFVCR) is realized using a MOSFET with a gate drive means and a substrate drive means to provide a feedback of the common-mode voltage across the source-drain terminals to the gate and substrate terminals. Two such LFVCR circuits using matched MOSFET devices having independent substrates, along with an op-amp based negative feedback loop, are used to realize a continuously variable precision and linear floating resistor, whose value can be controlled by a combination of variable voltage, current, and resistor. Further embodiments are disclosed for realizing a resistor mirror circuit with multiple floating resistors, improving the linearity by using LFVCR circuits with complementary MOSFET devices, realizing a resistor with scaled-up resistance and extended voltage range, and realizing a resistor with scaled-down resistance and extended current range.