This paper presents static and dynamic theoretical analysis of a new Operational Transconductance Amplifier (OTA) dedicated to low-voltage and low-power applications. High linearity is obtained using signal attenuation for rail-to-rail operation. Design, layout and post-layout simulations have been carried-out with Cadence Virtuoso in a 0.18µm CMOS technology. Post-Layout Simulation (PLS) demonstrates proper operation down to ± 0.75 V supply voltage with a high open loop small-signal voltage gain of 58.26dB, a unity gain frequency of 18MHz and a total harmonic distortion of -66.55dB at 100 kHz for a peak-to-peak input voltage of 0.8V. Based on this circuit, two applications have been successfully demonstrated: on the one side, a 5th order Butterworth $G_m$$_C$ filter and, on the other side, a voltage mode instrumentation amplifier.