A sense amplifier and method of implementing includes a reference current generation circuit, which is used for providing a reference current with a settable temperature coefficient for a main circuit of the sense amplifier; the main circuit is used for comparing the reference current with a storage cell current, and distinguishing between 0 and 1 Storage Cell. A method of implementing the sense amplifier that is as below: With an additional current reference circuit, generating and inputting the reference current with a positive/negative/zero temperature coefficient into the main circuit, by mixing a proportional absolute temperature current and a constant current according to different ratios; a storage cell selection tube in a mirror branch of a biased current of the main circuit, so as to constitute a source degeneration circuit, making the biased current change with the power supply voltage and realizing a gain compensation function.