Disclosed is a switching circuit for balancing battery cells. The switching circuit includes plural pairs of switching means, each pair of which are connected to each other in parallel and interrupt a flow of electric current in a bi-direction in order to reduce the internal voltage applied to the switching means. According to the present invention, since the switching elements of low internal voltage can be used for the switching circuit, it is possible to constitute the switching circuit for cell balancing without use of switching elements of high internal voltage and to reduce the number of MOSFETs, thereby making it possible to design the switching circuit effectively. Since the MOSFETs having the low internal voltage and low resistance are used for the switching circuit, it is possible to reduce a loss of the electric current due to the resistance during the cell balancing, thereby improving the balancing efficiency and reducing heat generation.