This paper introduces comparative analysis two innovative low voltage, high performance Voltage Differencing Transconductance Amplifiers (VDTAs) implemented using FDSOI technology and Bulk mos. The first VDTA incorporates a Fully Differential Flip Voltage Follower, which enables output currents exceeding the biasing current, leading to enhanced transconductances and gain. The second VDTA builds on the first by employing a DTMOS structure, leveraging body effects to further boost performance while operating at lower supply voltages and consuming less power. The designs utilize Fully Depleted Silicon on Insulator (FDSOI) devices and are implemented using Cadence Virtuoso with 28 nm MOS technology. Simulation results demonstrate that at a biasing current of 10 μA, the first VDTA (± 0.7 V) achieves a transconductance of 559.803 μS, a gain of 15.1 DB, and power dissipation of 116.1 μW, whereas the second VDTA (± 0.7 V) achieves a transconductance of 649.065 μS, a gain of 18.85 DB, and power dissipation of 98.90 μW, which shows a drastic improvement over Bulk Mos.