The digital dividing apparatus includes a comparator for comprising a first input signal A with a second input signal B; a selector responsive to an output from the comparator for selecting a larger one out of the first and the second input signals; a priority encoder for outputting a priority signal in which only a bit corresponding to the most significant bit out of bits having a value of "1" of the selected input signal is set to a value "1"; a bit difference encoder responsive to the priority signal for producing a bit difference between the most significant bit of the selected input signal and the most significant bit out of bits having a value of "1" of the selected input signal; a first shifter for shifting the first input signal A to an upper side by the bit difference; a second shifter for shifting the second input signal B to an upper side by the bit difference; a first round-down circuit for rounding down lower bits of the signal shifted by the first shifter to produce a first m-bit round-down signal .alpha.; a second round-down circuit for rounding down lower bits of the signal shifted by the second shifter to produce a second n-bit round-down signal .beta.; a LUT memory for pro-storing a look-up table; and an LUT control circuit for controlling the LUT memory.