A Source Follower based Symmetrical Floating Impedance Scaler (SF-SFIS)circuits are reported in the prior works, which realize large capacitors with the low area for a fully differential filter. In this paper, a novel Flipped Voltage Follower based Symmetrical Floating Impedance Scaler (FVF-SFIS)with high accuracy is presented. The proposed circuit based on flipped voltage follower with cascaded current mirrors can detect low base capacitors which have lower area and power than the prior SF-SFIS circuits. In order to evaluate its performance and comparison, a 500 pF capacitor is realized by multiplying the base capacitor of 10 pF using both FVF-SFIS and SF-SFIS methods. The magnitude and phase of these impedance scalers are obtained through post-layout simulation. It is found that the proposed impedance scaler requires 51.58% lower area, 69.23% lower power dissipation, and 91.33% higher accuracy than the SF-SFIS. The accuracy of the proposed FVF-SFIS is compared with SF-SFIS circuit by designing a 3rd order Chebyshev low pass filter (LPF)using FVF-SFIS and SF-SFIS with cut-off frequency 100 Hz. The circuit has been designed and simulated in UMC 180 nm technology. © 2019 Elsevier GmbH