In this paper a novel high output impedance, low input impedance, wide bandwidth, very simple mirror/source structure with input and output voltage requirements less than that of a simple current mirror is presented. It can be also used as variable negative impedance converter (variable-NIC) by modifying amplifier transistors’ aspect ratios. The circuit’s principle of operation is discussed and compared to simple and low voltage cascode (LVC) current mirrors. Working with power supplies less than 1volt, the proposed circuit provides output impedance greater than LVC current mirror. Such outstanding features of this current mirror as high output impedance~25.3M, low input impedance~44, wide bandwidth~498MHz, low input voltage ~ 415mV, low output voltage ~ 149mV and low current transfer error ~1.3% (all at 10uA) makes it an outstanding choice for high performance applications. Simulation results in BSIM 0.35um CMOS technology with Hspice are given in comparison with simple, and LVC current mirrors to verify and validate the performance of the proposed current mirror/NIC.