The present invention discloses a resistance calibration circuit. An embodiment of the resistance calibration circuit includes: a reference voltage outputting circuit operable to output a reference voltage; an adjustable internal resistor including at least one positive temperature coefficient resistor and at least one negative temperature coefficient resistor; a reference current generating circuit operable to generate an internal resistor reference current according to the reference voltage and the internal resistor and generate an external resistor reference current according to the reference voltage and an external resistor; and a comparison and control circuit operable generate a comparison result according to the internal and external resistor reference currents, and adjust the internal resistor according to the comparison result till the comparison result indicates that the difference between the internal and external resistor reference currents is less than a predetermined threshold or unable to be further reduced.