The present invention provides a LUT circuit that can simultaneously determine the corresponding output values of a plurality of input values. The LUT circuit of the present invention includes a plurality of comparators, a plurality of selecting circuits and at least one table stored in a memory. This table is used to record the values of dependent variables of a certain function. A plurality of input values (Xn) are sent to the LUT circuit at the same time. The selecting circuits generates select signals based on the received input values. Then, the select signals are sent to the comparators for letting the comparators output the corresponding output values.