Abstract: According to an aspect, an audio amplifier includes a first sigma-delta modulator configured to receive a digital audio signal and generate a first multi-level output signal based on the audio signal, and a second sigma-delta modulator configured to receive the first multi-level output signal from the first sigma-delta modulator and generate a second multi-level output signal. The second multi-level output signal has a number of levels less than a number of levels of the first multi-level output signal.