A rotation state detecting device capable of detecting the direction of rotation of a rotating body includes first and second bridge circuits made up of magneto-resistance effect elements, a first comparator for detecting the increasing / decreasing direction of the center point voltage of the first bridge circuit, a second comparator for detecting the increasing / decreasing direction of the center point voltage of the second bridge circuit, a third comparator for detecting the difference between the center point voltage of the first bridge circuit and the center point voltage of the second bridge circuit, and logic value information deriving means for outputting “1” when the logic values of the outputs of the first comparator and the second comparator are both “1”, outputting “0” when they are both “0”, and continuing to output the previous value at other times, the direction of rotation of the rotating body being determined on the basis of a combination of the outputs of the first, second and third comparators and the logic value information deriving means.