In this paper, a method of active filter design based on Programmable Operational Transconductance Amplifiers(POTA) is given. The transconductance is adjusted by software in order to improve accuracy. The design procedure is based on Jacobi method and similar diagonal matrix. The difficulties of finding the roots of high order polynomial can be avoided by using Jacobi method. Active filter circuit is composed of POTA and ground capacitors. It has the characteristics of high stability and low sensitivities. A design example is given and the simulated results show that the given method is suitable for continuous time active filter design.