A digital filter and a method for filtering a pulse density modulation (PDM) signal are presented. The digital filter has a first filter circuit to receive an input signal with input values at successive time steps to provide a filtered input signal with filtered values at successive time steps. The digital filter does not require sample-rate or data format conversions. Also, the digital filter is area and power efficient when implemented in hardware. Optionally, the digital filter has a sigma-delta modulator including the quantiser, the sigma-delta modulator being used to receive the filtered input signal and to process the filtered input signal before and/or after being quantised by the quantiser. This digital filter does not require sample-rate or data format conversions. This digital filter is area and power efficient when implemented in hardware.