This paper presents a single bit continuous time delta-sigma modulator (CTDSM) with finite impulse response (FIR) feedback DAC designed for audio applications. By using FIR feedback in the input stage, the linearity requirements of the first integrator are relaxed, and the clock jitter sensitivity is reduced, as seen in a multi-bit quantizers. The choppers, working in conjunction with the FIR DAC, effectively suppresses in-band aliasing noise generated by the chopper in the first integrator. A fast comparator serves as a single-bit quantizer, and the 9.2% TS loop delay eliminates the need for excess loop delay compensation in the modulator. Energy efficient integrators are implemented using the current-starved OTA. The CTDSM prototype was fabricated using a 180-nm CMOS process, achieving a 90.5 dB SNDR and 96 dB DR with a 24 kHz signal bandwidth. The power consumption is 210 μ W, corresponding to a Schreier figure-of-merit value of 171.1 dB.