A simple novel procedure for the generation of continuous time transconductance grounded capacitor (TGC) filters from LC ladder prototype is introduced. This method results in circuits where all transconductances (except possibly one; for the load resistor) are identical, making the approach extremely convenient for realization with systematic design and dense layout .Also, the proposed method is applicable for any type of technology used. The proposed method is based on the principle of multi-terminal gyrator. PSPICE simulations demonstrate the validity of this approach.