The invention provides an analog switching circuit with low impedance, comprising two enhanced metal oxide semiconductor (MOS) switching tubes (P3) and (N1) connected in parallel, source electrodes of both enhanced MOS switching tubes are together used as input ends, and drain electrodes are together used as output ends; and the substrate of the switching tube (P3) is connected with two transmission tubes in parallel, is connected with a power supply level (VDD) through the transmission tube (P1) and is connected with the input end of the switching tube (N1) through the transmission tube (P2). When an analog switch is turned on, the substrate of the switching tube P3 is connected with the input end, namely the source electrode, so that the bias voltage of the substrate is zero, the threshold voltage Vth of the substrate is reduced, and then the purpose of reducing the impedance Rds is achieved; and therefore, the turning-on impedance of the whole analog switch can be further reduced without enlarging the size of elements.