Due to the absence of commercially available fractional-order capacitors and inductors, their implementation can be performed using fractional-order di®erentiators and integrators, respectively, combined with a voltage-to-current conversion stage. The transfer function of fractional-order di®erentiators and integrators can be approximated through the utilization of appropriate integer-order transfer functions. In order to achieve that, the Continued Fraction Expansion as well as the Oustaloup's approximations can be utilized. The accuracy, in terms of magnitude and phase response, of transfer functions of di®erentiators/integrators derived through the employment of the aforementioned approximations, is very important factor for achieving high performance approximation of the fractional-order elements. A comparative study of the accuracy o®ered by the Continued Fraction Expansion and the Oustaloup's approximation is performed in this paper. As a next step, the corresponding implementations of the emulators of the fractional-order elements, derived using fundamental active cells such as operational ampli¯ers, operational transconductance ampli¯ers, current conveyors, and current feedback operational ampli¯ers realized in commercially available discrete-component IC form,