Many AM&FM broadcasting stations in Japan are connected by the leased circuit system of NTT. Small delay and high performance AD/DA converter was developed for the system. The system was designed based on ITU-T J.41 Recommendation (384kbps), the transmission signal is 11bit-32 kHz where the Gain-frequency characteristics between 40Hz to 15kHz have to be quite flat. The ΔΣAD/DA converter LSIs for audio application in the market today realize very high performance. However the performance is not enough for the leased circuit system. We found that it is not possible to meet the delay and Gain-frequency requirements only by using ΔΣAD/DA converter LSI in normal operation, because 15kHz the highest frequency and 16kHz Nyquist frequency are too close, therefore there are aliasing around Nyquist frequency.In this paper, we designed AD/DA architecture having small delay (1msec) and sharp cut off LPF (100dB attenuation at 16kHz, and 1500dB/Oct from 15kHz to 16kHz) by operating ΔΣAD/DA converter LSIs over-sampling rate such as 128kHz and by adding custom LPF designed Infinite Impulse Response (IIR) filter. The IIR filter is a 16th order elliptic type and it is consist of eight biquad filters in series. We described how to evaluate the stability of IIR filter theoretically by calculating frequency response, Pole and Zero Layout and impulse response of each biquad filter, and experimentally by adding overflow detection circuit on each filters and input overlord signal.