In a DSM including a loop in which an output signal of a quantizer is digitally processed, and fed back through a DAC to an analog filter, the quantizer quantizes an analog signal from an analog filter section to output a digital signal. The digital signal from the quantizer is digitally processed in a first-order recursive filter circuit including a variable gain amplifier and a delay element. A LUT receives both the digital signal from the quantizer and a table control signal, which is an output signal from the recursive filter circuit, and stores in advance compensation values corresponding to the both signals. A compensation value from the LUT is used to provide a digital output signal compensated for a delay. The digital output signal is converted into an analog signal in the DAC, and then subtracted from an analog input signal in the analog filter section.