A digital-to analog converter (DAC) of the charge transfer type can be used in a sigma delta modulator for generating N output levels, wherein an output level is defined by a respective amount of charge transferred by the DAC. The DAC has a first capacitor switch unit receiving a reference voltage and a first digital input value to transfer first output charges, at least one second capacitor switch unit receiving the reference voltage and a second digital input value, wherein an output of the second capacitor switch unit is coupled in parallel with an output of the first capacitor switch unit to generate a sum of first and second transferred output charges; and a sequencer controlling switches of the first and second capacitor switch units wherein switching sequences according to individual first and second digital input values are provided for every DAC input value to generate the N output levels.