A comparator offset calibration system having a comparator offset evaluator and a switched-capacitor network is disclosed, which is in an analog and digital dual domain structure. The comparator offset evaluator receives digital data from an analog-to-digital conversion module, evaluates an offset of a comparator of the analog-to-digital conversion module based on the received digital data, and outputs an evaluated result. The switched-capacitor network processes the evaluated result to generate a control signal. The analog-to-digital conversion module adjusts the offset of the comparator according to the control signal.