A signal converting apparatus for integrating an analog-to-digital converter (ADC) and a digital-to-analog converter (DAC) and an integration unit thereof are provided. The present invention integrates ADC and DAC, that do not operate simultaneously, into a signal converting apparatus (SCA), wherein a control signal decides whether an analog-to-digital mode or a digital-to-analog mode is selected. By sharing the operational amplifiers and other components in the SCA, the chip area and the cost are significantly reduced. In addition, in the integration unit, by switching a plurality of capacitor sets with various capacitances, the capacitance coefficients required for switching ADC and DAC are obtained.