An OFDM signal receiving apparatus and method compensates for a sampling frequency offset. Such an apparatus includes an offset estimating unit for estimating an offset for a sampling frequency that is applied to an FFT of an OFDM signal in a tracking mode, a channel estimating unit for estimating a channel delay profile using a CIR, and an offset compensating unit for compensating for an influence due to the offset by using the duration of the FFT interval transition due to the estimated offset, profile duration of the estimated channel delay profile and duration of a guard interval included in an OFDM symbol to determine a location of the channel delay profile on the guard interval. Accordingly, it is possible to compensate for a sampling frequency offset even if using a general oscillator and not a VCXO, which results in lowering cost and power consumption.