Design　of　a　digital　front-end　module　of　S-?　audio　DAC　is　proposed　in　this　paper,　in　order　to　meet　the　requirements　of　modern　portable　audio　equipment　with　high　sound　quality,　miniaturization　and　low　power　consumption.　Two　half-band　filter　and　one　CIC　filter　are　used　to　design　the　interpolation　filter　with　128　times　oversampling.　The　sigma-delta　modulator　selects　the　3rd　order　1bit　quantization　structure,　and　the　system　simulation　is　carried　out　under　Matlab.　The　SNR　of　the　whole　DAC　is　108　dB.　Through　FPGA　verification,　the　test　results　show　that　the　scheme　is　feasible.　©　2020　IEEE.