In a semiconductor device having a variable gain amplifier, a setting error of a gain associated with a crosstalk noise is reduced. A switch block included in the variable gain amplifier includes a plurality of switch transistors Mp1, Mp2, MN1, and Mn2, and can variably set the parallel number of the switches used for coupling by selecting a forward coupling state for coupling the common wirings CSP, CSN to output wirings OUTP, OUTN, respectively, or a cross coupling state for coupling to OUTN, OUTP, respectively. Output wirings OUTN, OUTP form an output wiring pair by extending in a X direction while crossing each other through an underlying wiring layer ML[x-1]. At least one of the common wirings CSP, CSN is located next to the output wiring pair in a Y direction.