Methods and systems for dual digital microphone processing in an audio CODEC are disclosed and may include demultiplexing one or more received time-multiplexed digital audio signals from one or more digital microphones, and separately processing each of the demultiplexed digital audio signals. The digital microphones may include microelectromechanical (MEMS) microphones. The demultiplexed digital audio signals may be level-converted, downshifted, and/or filtered. The filtering may include a finite impulse response (FIR) filter. A sampling rate of the one or more demultiplexed digital audio signals may be converted by repeating the demultiplexed digital audio signals. Audio beamforming and/or diversity processing may be performed utilizing the digital microphones.