An offset compensation circuit for compensating a DC offset which occurs in a circuit line including an A/D converter or an A/D and D/A converter in which not only the polarity bit of digital data but also information concerning the amplitude of an analog input signal are applied to an integrator to precisely compensate an offset voltage in a circuit line. The level of a proper offset compensation voltage is provided even when an input analog signal such as a music signal is absent, and when an A/D and D/A converter is provided which can perform both A/D conversion and D/A conversion the DC offset can be precisely compensated shortly after the change of the mode from D/A conversion to A/D conversion.
