A digital-to analog converter (DAC) of the charge transfer type for use in a sigma delta modulator, includes a capacitor switch unit operable to generate a 4n+1 output levels, comprising: a plurality of second switching units for coupling first terminals of a plurality of reference capacitor pairs with either a positive or a negative reference signal; wherein the second terminals of the plurality of reference capacitor pairs are coupled in parallel, respectively; wherein for even transfers a single switching combination is provided to achieve linearity and wherein for odd transfers an average of different switching combinations is provided to achieve linearity; wherein an even transfer is when an input of the DAC is even and an odd transfer is when an input to the DAC is odd.