In this paper, we propose a floating resistor circuit with positive and negative resistance operating at the low supply voltages 1.5 V. Only two transistors are connected between supply lines in order to operate under the low power supply voltages. In this circuit, current subtraction is carried out at the gate terminal for which input/output voltage is applied. As a result, the proposed circuit can realize the large range of resistance of positive and negative resistances. Therefore, in an application, the proposed circuit is used in neuro-based limit cycle generator as synaptic weights.