The invention discloses a DC offset cancellation circuit, which comprises a first transistor, a second transistor, a third transistor, a fourth transistor, a first feedback capacitor, a second feedback capacitor, a first voltage control signal port, a second voltage control signal port, a signal input positive end, a signal input negative end, a signal output positive end, a signal output negative end and an operational amplifier. A first voltage control signal controls the resistance of equivalent resistors of the first and second transistors, and a second voltage control signal controls the resistance of the equivalent resistors of the third and fourth transistors to fulfill the aim of adjusting equivalent high pass off frequency; therefore, the DC offset cancellation circuit can reduce damages to useful low frequency components in the signals as much as possible at the same time of suppressing or canceling DC offset. The DC offset cancellation circuit adopts active resistors instead of passive resistors, so the area of a circuit layout is reduced, and the level of integration of the circuit is improved.