The paper describes the theory of a second-order dynamic element matching (DEM) technique, which eliminates noise floor modulation and provides a practical means to implement high performance convertors. The DEM architecture achieves 138-dB THD+N with 2% element mismatch and 128x oversampling ratio. The implementation of this technique in a low-cost, multibit delta-sigma, 120-dB audio DAC is discussed.
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