PURPOSE: To obtain a D/A converter with high accuracy by supplying an output of an inverter to an inverting input of a differential amplifier circuit whose noninverting input receives a prescribed constant voltage and whose inverting input receives feedback so as to reduce the 2nd order distortion remarkably.

CONSTITUTION: The output of the inverter circuit 12 is fed to the inverting input of the differential amplifier circuit 40 whose noninverting terminal 42 receives a prescribed voltage and whose inverting input has feedback. Then a digital signal is inputted to the inverter circuit 12 and an analog signal with harmonic distortion eliminated is extracted from the output of the differential amplifier circuit 40. Moreover, the constant voltage is given by the circuit of the similar constitution as the inverter circuit 12 and the inverter 12 consists of a CMOS inverter circuit and a resistor 14 connected to its output terminal. Thus, the 2nd order distortion is decreased remarkably and the D/A converter with high accuracy is offered.