A variable gain device having higher linearity and wider gain range is provided. The variable gain device includes a transduction unit for generating an output current, a control unit for adjusting the current gain of the gain amplifying unit according to a gain control signal, a gain amplifying unit receiving the current signal and generating a gain adjustable current according to the current gain of the control unit, an output DC level control unit controlling the DC level of the output signal of the variable gain device, and an output unit generating an output signal according to the signals output by the output DC level control unit and the gain amplifying unit.