Abstract: The present invention relates to a direct current offset compensating circuit for compensating a DC offset value of an output audio signal in an audio processing system, so that the offset becomes perfectly zero balanced. This perfect zero balance is accomplished by dually detecting the offset of the output audio signal at an output terminal of the audio system. In the direct current offset compensating circuit, the DC offset of the output audio signal is detected and compensated for by using a feedback signal. The DC offset is detected and controlled with the feedback signal so that the DC balance is maintained at DC level of zero. Accordingly, tone quality of the high-grade amplifier is improved by eliminating distortion caused by the DC offset of the audio signal, where the DC offset arises from asymmetry between the positive and negative power values of the output signal.