A novel low-voltage low-distortion analog sampling switch is proposed in this letter. A "source tracker" techniuqe is used to distinguish the real source terminal of the sampling switch. The turn-on resistance of the sampling switch is kept exactly constant. The modified switch makes the rail-to-rail input signal swing possible for low voltage. TSMC 0.18 µm standard CMOS technology is utilized in this research. Results indicate that much lower Total Harmonic Distortion (THD) is achieved by the proposed circuit. The low THD meets the requirements in the application of the low-voltage low-distortion switched-capacitor circuits.