An operational transconductance amplifier (OTA) includes a first, a second and a third differential units, a voltage-to-current converting unit and a current subtraction device. The first and the second differential units receive a differential input voltage and the voltage-to-current converting unit converts it into an output current. The OTA adopts a replica scheme, that is, by copying the first differential unit to generate a third differential unit and then performs a subtraction between the first output current from the first differential unit and the second output current from the third differential unit in order to eliminate the static current component in the output current. In addition, since the first and the third differential units have the same layout, the output current will not vary with the channel length modulation of transistors, and the static current component in the output current can be eliminated completely.