A continuous-time (CT) ΔΣ analog-to-digital converter (ADC) is a high resolution, wide-bandwidth ADC. A Gm-C filter is suitable for low power consumption and its frequency characteristics for a loop filter of the ADC. However, in practice, distortion generated in the Gm-C filter degrades the SNDR of the ADC, therefore a high-linearity Gm-cell with low power consumption is needed. A flipped voltage follower (FVF) Gm-cell is also used as a high-linearity Gm-cell, but distortion is caused by variation of drain-source voltage of its input transistors. In this paper, a new high-linearity Gm-cell is proposed for the CT ΔΣ ADC in order to address this problem. A proposed topology is a combination of a FVF and a cascode topology. The inserted transistors in the proposed Gm-cell behave as cascode transistors, therefore the drain-source voltage variation of the input transistor and a PMOS transistor for current source which causes distortion is suppressed. Simulation results show the proposed Gm-cell can realize the same linearity as the conventional Gm-cell with reducing 36% power consumption. A 20MHz-bandwidth CT ΔΣ ADC employing the proposed Gm-cells achieves SNDR of 72.4dB with power consumption of 6.8mW. Active area and FoM of the ADC are, respectively, 250μm × 220μm and 50fJ/conv.-step in 65nm CMOS process.