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The switched-capacitor transconductance is used to simulate a new FDNR element which is relatively insensitive to parasitic capacitances and requires few components. The element is used in the switched-capacitor simulation of a fifth-order low-pass filter. It is shown that the influence of other switched parasitic capacitances, occurring in the filter due to the switches, can be eliminated by predistortion and that the resulting network is, except for a flat loss, equivalent to the original ideal network. Computational and experimental results, obtained on a network with discrete components, are presented.