The present invention discloses a multi-level output signal converter, which is connected to an audio amplifier. The audio amplifier comprises a comparing/measuring device, an encoder and an output unit. The multi-level output signal converter comprises a timing processing unit and a multi-level converter. The timing processing unit is connected to the comparing/measuring device and the encoder. The timing processing unit includes a plurality of flip-flops and a timing summing element. The flip-flop receives a first signal from the comparing/measuring device and outputs the first signal to the timing summing element. The encoder converts the first signal into a second signal. The multi-level converter is connected to the encoder and the output unit. The encoder transmits the second signal to the multi-level converter, and the multi-level converter thus outputs a third signal to the output unit.