An acceleration apparatus applied in an artificial neuron is disclosed. The acceleration apparatus comprises an AND gate array, a first storage device, a second storage device and a multiply-accumulate (MAC) circuit. The AND gate array with plural AND gates receives a first bitmap and a second bitmap to generate an output bitmap. The first storage device stores a first payload and outputs a corresponding non-zero first element according to a first access address associated with a result of comparing the first bitmap with the output bitmap. The second storage device stores a second payload and outputs a corresponding non-zero second element according to a second access address associated with a result of comparing the second bitmap with the output bitmap. The MAC circuit calculates a dot product of two element sequences from the first storage device and the second storage device.