A continuous time Gm-C-based Σ∆ modulator has some advantages over active RC-based Σ∆ modulator. The drawback of RC filter is the phase lag due to the pole of RC elements that affect the modulator loop stability. The compensated Gm-C filter provides better stability and less complexity. Moreover, the high input impedance of Gm-C employed in modulator eliminates the strong linear driving stage, because it uses NMOS as Gm1 input stage. A single loop, third-order Gm-C Σ∆ modulator with 4-bit quantizer avoids the high output power drives due to the lower load. Multi-bit operation basically suffers from digital–to-analog data converter nonlinearity. The incremental element matching is also ineffective at low oversampling. Hence, increasing the sampling frequency f s will maximize bandwidth and provide high resolution to the modulator. The modulator constructed using cascaded Gm amplifiers have low linear range, which means the larger nonlinear range leads to low SNDR. © 2018, Springer Nature Singapore Pte Ltd.