A sense amplifier for nonvolatile memory cells includes a reference cell, a first load, connected to the reference cell, and a second load, connectable to a nonvolatile memory cell, both the first load and the second load having controllable resistance; a control circuit of the first load and of the second load supplies the first load and the second load with a control voltage irrespective of an operating voltage between a first conduction terminal and a second conduction terminal of the first load.