The performance of an analog winner-take-all (WTA) circuit is affected by the corner error and the offset error. Despite the fact that the corner error can be reduced with large transconductance of the transistor, the offset error caused by device mismatch has not been completely studied. This paper presents the complete offset error analysis, and proposes low offset design guidelines and an offset cancellation scheme. The experimental results show good agreement with the theoretical analysis and the drastic improvement of the offset error.