In accordance with an embodiment, a digital microphone interface circuit includes a delta-sigma analog-to-digital converter (ADC) having an input configured to be coupled to a microphone, a digital lowpass filter coupled to an output of the delta-sigma ADC, and a digital sigma-delta modulator coupled to an output of the digital lowpass filter. The delta-sigma ADC, the digital lowpass filter, and the digital sigma-delta modulator are configured to operate at different sampling frequencies.