The present invention relates to Gray Codes and their conversion to sign and magnitude representation. Gray codes are used in flash ADCs (analogue to digital converters), which convert an analogue waveform into a sampled binary value. This can be done via a thermometer code, and the present invention addresses the issue of the propagation of error due to an indeterminant thermometer code value. In particular the invention provides a Gray code to sign and magnitude converter arranged to produce for the bits of its output other than the sign bit the same code for the Gray codes that are the same distance from the boundary where the sign bit changes value when the Gray codes are arranged in order of their value.