A current canceling CMOS variable gain amplifier includes a first leg and a second leg. The first leg has a first input line, a first output line, a first ON transistor, a first control transistor and a first subtracting transistor. The second leg has a second input line, a second output line, a second ON transistor, a second control transistor and a second subtracting transistor. The second input line can provide a second input current. The second output line can provide a second output current. The first input line is arranged to provide a first input current to each of the first ON transistor, the first control transistor and the first subtracting transistor. The second input line is arranged to provide a second input current to each of the second ON transistor, the second control transistor and the second subtracting transistor. The first output line is in electrical connection with each of the first ON transistor, the first control transistor and the second subtracting transistor. The second output line is in electrical connection with each of the second ON transistor, the second control transistor and the first subtracting transistor.