A digital switching amplifier in accordance with the present invention is provided with attenuation sections that attenuate respective 1-bit signals that have been subjected to the power amplification, and an offset voltage addition and adjustment section that adds adjustment voltages to output signals of the respective attenuation sections so that a D.C. voltage level difference between negative feedback signals which return to a delta sigma modulation circuit becomes substantially zero. This allows to ensurely provide a digital switching amplifier that can avoid that the gain with respect to positive and negative input signals change and easily avoid that the noise occurs in the lower frequency band due to an offset voltage.