24-bit digital-to-analog converter (DAC) that achieves 120dB A-weighted dynamic range and power dissipation of 320mW, has been developed for DVD audio. This paper describes two key design issues in this development. One is the multi-bit delta-sigma architecture optimized for highend performance, and the other is the power efficiency in analog design for low-noise and highlinearity. A multi-bit delta-sigma DAC architecture optimized for reduced clock jitter tolerance, chip area and power dissipation was presented.