Abstract: An attenuator for use in attenuating an incoming signal. The attenuator includes a primary attenuation unit (12) and a dynamic reference signal unit (13) that provides a reference signal that substantially tracks a DC component associated with the attenuator. A comparison unit (14) subtracts the reference signal from the attenuated signal to provide an attenuated signal substantially free of unwanted signal components. In one embodiment of the invention, a variable impedance unit (101) can be provided to supplement the attenuation action of the attenuator (12) and effectively expand the attenuation range of the circuit and thereby provide greater freedom from distortion.