In this study, a low-voltage low-power design of previously introduced analog signal processing element called as Voltage Differencing Inverting Buffered Amplifier (VDIBA) is presented. Level shifter current mirrors are used in the circuit design in order to accomplish the low-voltage low-power operation. The configuration operates only with +/- 0.4 V supply voltages and consumes power 569 mu W at the bias current 50 mu A. Also, low-voltage transconductor which has highly linear gm is executed with the use of bulk-driven quasi-floating gate (BD-QFG) and source degeneration techniques. The simulations of the introduced circuit have been performed with 0.18 mu m TSMC CMOS technology by SPICE. The theoretical approaches have been confirmed by the simulation results.