Abstract: A gain modulated sense amplifier, particularly for memory devices, that comprises a virtual ground latch structure which has two output nodes and which includes equalization transistor of a first polarity which equalizes the two output nodes and is connected between a first branch and a second branch, in which the output nodes are arranged; the equalization transistor is driven by an equalization signal whose slope can be modulated as a function of conductivity of a memory cell of the memory device.