In this paper, α and β parameters and gating variables equations of Hodgkin-Huxley neuron cell have been studied. Gating variables show opening and closing rate of ion flow of calcium and potassium in neuron cell. Variable functions α and β, are exponential functions in terms of u potential that have been obtained by Hodgkin and Huxley experimentally to adjust the equations of neural cells. In this study, using FGMOS transistors to model these equations has been reduced cost, complexity, voltage and power. The transistors work in the sub threshold region, hence the proposed circuit consumes less power. Hspice simulation software with 0.18 μ technology has been carried out and silicon area for the designed circuit of gating variables is 115μm×60μm.