To provide a digital volume unit which can be prevented from deteriorating its SN ratio.

The digital volume unit comprises a digital signal dividing circuit 20 which divides digital signals into the same or different numbers of bits from the most significant bit and outputs the above divided digital signals, digital signal processing circuits 22 and 23 which process the divided digital signals respectively and produce no lack of bits when the divided digital signals are subjected to a level shift at processing, digital/analog conversion circuits 32 and 34 which produce no lack of bits when the circuits 32 and 34 subject the outputs of the digital signal processing circuits 22 and 23 respectively to digital/analog conversion, and an analog signal addition circuit 36 which compounds the analog signals outputted from the digital/analog conversion circuits 32 and 34.