The invention provides a low noise amplifier and a tuner comprising the low noise amplifier; the low noise amplifier comprises: a first active element which is provided with a first end, a second end and a third end, wherein, the first end is connected with an input end; a second active element which is provided with a first end, a second end and a third end, wherein, the first end is connected with another input end; a first adjustable attenuator, the first end of which is connected with the first end of the first active element while the second end of which is connected with the second end of the second active element; and a second adjustable attenuator, the first end of which is connected with the second end of the first active element while the second end of which is connected with the first end of the second active element. The invention provides a new circuit structure, which causes the resistance to be changed fixedly within very small scope when the low noise amplifier of the invention regulates gain, therefore, the low noise amplifier and the tuner of the invention can be caused to be maintained in the optimal resistance matching state.