Memcapacitors are become one of the research interest after the realization of memristors. Many researchers focused on the designing memcapacitor emulator because of some fabrication difficulties of this new element. In this paper, Voltage Differencing Current Conveyor (VDCC) based memcapacitor emulator is developed. This emulator is composed of two VDCCs and can be electronically controllable. To show the operation performance of the proposed circuit, some analyses and memcapacitor based associative learning circuit are given. TSMC 0.18 mu m process parameters are used to simulate the memcapacitor. The circuit is also implemented on breadboard using discrete circuit elements. Both theoretical and simulation results are good agreement when compared previous studies.