In a switching amplifier for generating a pair of output signals of square waves in response to an input signal, when the input signal is zero, the first output signal has a first duty cycle and the second output signal has a second duty cycle; when the input signal is greater than zero, the first output signal has a third duty cycle varying with the input signal and the second output signal still has the second duty cycle; and when the input signal is less than zero, the first output signal has the first duty cycle and the second output signal has a fourth duty cycle varying with the input signal. The first and second duty cycles are very small but equal to each other in size, and the phase difference between the first and second output signals could range from 0 to 180 degrees.