A new technique is presented for dividing currents accurately and linearly by using MOS transistors only. This technique is valid in all operating regions of an MOS transistor. With this technique, a volume control circuit is realized with an attenuation of 0 to -84 dB in steps of 2 dB. The measured THD is better than -85 dB and the dynamic range is better than 100 dB. The chip is realized in a standard digital CMOS process and chip area is 0.22 mm2.