This paper presents a new mutually coupled circuit (MCC) employing voltage differencing transconductance amplifiers (VDTAs), firstly. The proposed circuit consists of two VDTAs, two grounded capacitors, and a single resistor. The inductances can be adjusted independently and electronically. Only one matching condition is required to achieve symmetrical coupling. The time-domain and frequency-domain simulation results confirm the theoretical analysis. An application example is given to demonstrate the functionality of the circuit.