A differential amplifier comprising a first amplifying circuit including a dual emitter transistor, a second amplifying circuit in parallel with the first amplifying circuit and having a second dual emitter transistor with one of its emitters coupled to one of the emitters of the first transistor and a potentiometer having a resistance element with one end coupled to the other emitter of the first transistor and its other end coupled to the other emitter of the second transistor and its wiper contact coupled to the commonly coupled emitters whereby the collector currents of the first and second transistors can be selectively adjusted by adjusting the potentiometer of the wiper contact relative to the resistance element.