PURPOSE: To perform the comparison measurement of alternating and direct current difference with high accuracy and simply by using a multiple thermocouple type thermoelectric current converter (MJTC) of a U-shape heater having a difference between alternating current and direct current nearly equal to zero as an ideal standard meter.

CONSTITUTION: On an insulated base plate 1, a multitude of thermocouples 2 are connected in series. On one side of the thermocouple group 2a, a U-shape heater 3 is contacted, and on the other side of the thermocouple group 2b, heat sinks 5 are contacted to form an MJTC as a standard meter to measure the difference between alternating current and direct current in the thermocouple type current converter by comparison.