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Summary form only given. Analog-to-digital converters (or sigma-delta) converters have now become routine aspects of high- performance signal processing, ranging from precision audio to RF transceivers. In this tutorial, we will present, in a systematic fashion, the basics and design aspects of delta-sigma data converters, along with a case study of a high performance ADC designed for digital audio. The intended audience is analog/mixed signal designers with limited prior exposure to over sampling converters and graduate students. Anyone interested in designing, simulating and testing such converters should benefit greatly by attending this tutorial.