This paper presents a control-theoretic approach to the design of digital to analog converters and digital amplifiers leading to improved performance in audio and multimedia applications. The design involves oversampling and noise compression blocks as a pulse width modulation class-D amplifier, introduces an output-filter estimator block and applies a different modulation scheme. The theoretical model results in a family of digital circuits verified by software simulation and validated by a FPGA implementation with best performance 147 dB signal to noise ratio