In this work, a new floating gate MOS (FGMOS) fully differential difference current conveyor (FDCCII) is presented. Employing FGMOS transistors two important advantages are introduced compared to conventional CMOS structure; firstly the input stage of the circuit providing the arithmetic calculations gets simpler, secondly the linearity range increases due to the properties of FGMOS differential amplifier. Furthermore, the versatility of the proposed FGMOS FDCCII is demonstrated on a filter circuit example. Both the FGMOS FDCCII circuit and proposed filter circuit are simulated with SPICE simulation program by using 0.35 mu m technology parameters. Simulation results show that the proposed building block can be used for the design of filters with high linearly properties.