PURPOSE: To provide the absolute value circuit which properly sets a temperature coefficient to perform temperature compensation by adding a temperature coefficient setting circuit which can arbitrarily set the temperature coefficient.

CONSTITUTION: A temperature coefficient setting circuit 2 which can arbitrarily set the temperature coefficient is provided in the output stage of first and second transistors TRs Q1 and Q4 in an absolute value circuit. When only a current Iin is made flow to the terminal of an output voltage Vo by the temperature coefficient setting circuit 2, I4=(I0-Iin)/2 and I7=(r0+Iin)/2 are true where 14 and I7 are currents flowing to TRs Q4 and Q7 respectively and I0=I4+I7. When the current Iin is so set that I4/I7=I0 is true, the temperature coefficient of the output is 0.2mV/C in accordance with the diode equation. If the magnitude and the direction of the current min are set in this manner, the temperature coefficient can be properly adjusted to cancel the temperature drift.