This paper presents an analog front-end circuit for high-speed SerDes receivers, designed to address varying channel losses. Utilizing a transconductance-transimpedance (Gm-TIA) architecture, the circuit implements a continuous-time linear equalizer (CTLE) with a tunable peaking gain of 2.2~12.5 dB at the Nyquist frequency and a variable gain amplifier (VGA) with a gain range of -8~3.5 dB, offering flexibility for different channel characteristics. A complementary transconductance stage is employed to achieve current reuse, enhancing transconductance and power efficiency. A T-coil structure is designed to achieve broadband impedance matching, considering parasitics from ESD, pads, and AC-coupling. Inductive peaking and tunable MOS resistors are adopted to extend bandwidth and enable continuous gain tuning. Fabricated in a 65 nm CMOS process, post-layout simulations show that the front-end achieves a peaking gain of 1.1~11.5 dB at 25 GHz Nyquist frequency, supports 100 Gb/s PAM4 signal transmission, and consumes 12.83 mW under a 1.2 V supply.