A variable feedback gain delta modulator includes group of capacitors commonly connected to a first terminal and are respectively classified into a first capacitor group and a second capacitor group; a comparator for sequentially generating n-bit digital output signals based on a voltage of the first terminal; and a switch group including switches respectively connected to the capacitors, wherein the switches are respectively classified into a first switch group and a second switch group respectively connected to the first capacitor group and the second capacitor group, and the first switch group and the second switch group respectively operate according to a first control signal and a second control signal that are determined based on the n-bit digital output signals and the variable feedback gain.