This paper analyses the amplification characteristics of a two-loop controlled switching power amplifier for a digital portable telephone and presents the amplifier which has a flat gain and small phase delay from dc to 100kHz. This amplifier is a modification of a switching regulator and it uses two-loop control to achieve a wideband amplification characteristic. Optimum amplification characteristics, however, can't be designed by using the conventional method for designing a switching regulator because a flat gain and small phase delay in an amplification characteristic has not been considered for most switching regulators. This paper analyses in detail the small-signal transfer functions of the switching power amplifier and shows the behaviour of zero and poles. It also shows the boundary condition of large-signal operation. A new design procedure of a switching power amplifier is presented, and the analytical results are verified by experiments.