A second order filter-delay element for use in a generalized analog transversal equalizer is described which provides phase and group delay responses equivalent to low-pass filters of third and fourth order. In addition, the filter-delay element provides sufficient values of delays required for proper operations of the analog generalized transversal equalizer despite having a low order. In addition, a method of generating the lower order filter-delay element is described. Also, a circuit embodying an active C-transconductor realization of a second order filter-delay element for use in a generalized analog transversal equalizer with a transfer function designed as a result of performing the method is described.