A semiconductor device includes a cell block and a data block. The cell block includes an operation circuit having a first capacitor and a second capacitor and an input circuit configured to couple the first capacitor and the second capacitor to a bit line according to differential voltages provided via word lines and corresponding to a first data. The data block includes a capacitor array having a variable capacitance corresponding to a value of a second data; and a coupling switch configured to couple the bit line and the data block. The cell block and the data block may be used to perform a Multiply and Accumulate (MAC) operation.