This paper presents a new structure of variable gain amplifier (VGA) in which a modified Gilbert Cell is firstly proposed to implement a low power wide dynamic range VGA. The proposed VGA can provide 50-dB dynamic range within a linear error of 1-dB. Furthermore, the proposed circuit consumes less than 0.5-mA current and occupies about only 0.12-mm2chip area, both of which are relatively low in terms of the wide dynamic range provided by it.