An innovative solution of switching power conversion is introduced, and its benefits on class D audio amplifiers is demonstrated. The smart association of a high side N MOSFET and a low side P MOSFET in the power stage combines the dynamic parameters of the two MOSFETS, so that only one drive signal is used and the risk due to skew and unmatched thresholds is eliminated. No dead time is needed, therefore lowering distortion and allowing high efficiency (97 percent and more). Exceptional sound reproduction and scale integration in an enclosed environment are permitted. The proposed architecture is patent pending and will be referred to as Gemincore.