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In this paper we present a new current-mode basic building block that we named voltage and current gained second generation current conveyor (VCG-CCII). The proposed active block allows to control and tune both the CCII current gain and the voltage gain through external control voltages. It has been designed, at transistor level in a standard CMOS technology (AMS 0.35μm), with a low single supply voltage (2V), as a fully differential active block. The proposed integrated solution, having both low-voltage (LV) and low-power (LP) characteristics, can be applied with success in suitable IC applications such as floating capacitance multipliers and floating inductance simulators, utilizing a minimum number of active components (one and two, respectively). Simulation results, related to floating impedance simulators, are in good agreement with the theoretical expectations.