Abstract: In recent years Operational Transconductance Amplifier based high frequency integrated circuits, filters and systems have been widely investigated. The usefulness of OTAs over conventional OP-Amps in the design of both first order and second order active filters are well documented. This paper discusses some of the tunability issues using the Matlab/Simulink® software which are previously unreported for any commercial OTA. Using the simulation results two first order voltage controlled all pass filters with phase tuning capability are proposed.