Possible means are discussed to achieve a DAC with performance close to 24 bit, focusing on an oversampled pulse-width-modulation (PWM) design. It is explained that, at this level of performance, correction for the intrinsic PWM nonlinearity must be integrated with the noise shaping. A design is presented for a suitable nonlinear noise shaper with a theoretical performance in the region of 26 bit.
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https://aes2.org/publications/elibrary-page/?id=7001
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