In this paper, we propose new bilateral floating resistor circuits having both positive and negative resistance values. The equivalent resistance of this floating resistor in CMOS technology can be changed by using controlled-voltages, which is an advantage over polysilicon or diffused resistor in the integrated circuit. Moreover the characteristics of the proposed circuits are independent of the threshold voltage. We have simulated the proposed circuit by using HSPICE. Finally, we have confirmed that the proposed circuit is useful as an analog component.