In this paper, a CMOS current controlled current differencing buffered amplifier (C-CDBA) realization is presented. Also, a new first-order all-pass filter that compensates for some C-CDBA non-idealities is given as an application example. The all-pass filter circuit has low output impedance for easy cascadability and it can be made electronically tunable using the proposed C-CDBA implementation. The theoretical results are verified with SPICE simulations.