A psychoacoustically optimal sigma-delta modulator (SDM) possesses a n
oise floor with a power spectral density that is invariant with input
signal characteristics, and which is also minimally audible. While SDM
idle tones and noise modulation can be efficiently eliminated using d
ither, the noise floor can be made minimally audible by forcing the no
ise-shaping characteristic to follow the threshold of hearing. Such an
action is possible by appropriate control of noise-shaping zero locat
ions, and has the benefit of increasing the perceived resolution of a
given modulator design. Alternatively, for a given perceived resolutio
n, psychoacoustically optimal zero locations allow a reduction in over
sampling factor or medulator order, or both. Optimal zero locations an
d associated enhancements in perceived resolution are determined for S
DM orders ranging between 1 and 8.