A linear voltage-to-current convertor without current mirror circuit is proposed for low distortion applications employing short channel MOSFET's. Twin current sources and current sinks pair of MOSFET's having the same drain-source voltage are employed for a substitute of the current mirror circuits, in order to eliminate the channel length modulation factor of the short channel MOSFET's. HSPICE simulation is shown in order to evaluate the proposed circuits. As an application, a low distortion OTA is realized by employing the proposed linear voltage-to-current convertor with short channel MOSFET's.