The present technology relates to a comparator that can easily modify operating point potential of the comparator, and an imaging device. A pixel signal output from a pixel, and, a reference signal with changeable voltage are input to a differential pair. A current mirror connected to the differential pair, and a voltage drop mechanism allowed to cause a predetermined voltage drop is connected between a transistor that configures the differential pair, and a transistor that configures the current mirror. A switch is connected in parallel to the voltage drop mechanism. The present technology can be applied, for example, to an image sensor that captures an image.