A Gm-C based variable bandwidth all-pass filter (APF) as true-time delay element is presented in this paper. The APF group delay is varied by changing its bias current to modulate its Gm for different delay settings, which avoids the need for high quality varactors. The proposed method emphasizes on designing low order filters to avoid the usage of large range of capacitance values for design simplicity and reduced power consumption. Identical variable Gm APFs are cascaded to extend the delay range. The proposed design is implemented in TSMC 65 nm technology. Simulation results show that the delay element with 3 stages of third order APF maintains uniform magnitude response with the delayrange-bandwidth product of 0.8 and power/delay-range factor of 0.04 mW/ps upto bandwidth of 1 GHz.