An impedance circuit includes a first poly-resistor and a second poly-resistor. The first poly-resistor has a first terminal coupled to a first node, and a second terminal coupled to a second node. The second poly-resistor has a first terminal coupled to the first node, and a second terminal coupled to the second node. The resistance between the first terminal and the second terminal of the first poly-resistor is determined according to a first control voltage. The resistance between the first terminal and the second terminal of the second poly-resistor is determined according to a second control voltage. The first control voltage and the second control voltage are determined according to a first voltage at the first node and a second voltage at the second node.