With the progress in the degree of integration of analog filters, realization of filters with their characteristics modified by an external control is desired. This paper presents a method for realizing systematically the arbitrary grounded immittance, floating immittance, and voltage transfer function by means of the operational transconductance amplifiers (OTA) as variable voltage-controlled current sources (VCCS) and of a grounded capacitor (GC). In signal flow graph, the OTA-GC circuit can be represented only in terms of an integrator block unit or of a graph with mixed voltage and current. On the other hand, the Coates graph can represent the circuit configuration itself and the circuit characteristics can easily be computed from the graph. By means of this graph, a condition of the graph to directly realize a higher-order function is presented and a direct configuration method is derived which can realize an arbitrary function with the least number of nodes. When the floating immittance obtained by the direct configuration method is simply replaced with an LC circuit, the device sensitivity cannot be reduced. However, low-sensitivity configuration becomes possible if the differential input of the OTA is used. Further, a transpose circuit is defined in which the input and the output of the OTA are interchanged. A method of configuration is shown for multioutput circuits by means of the transpose circuit. Finally, the validity of the present configuration method is confirmed by experiment.