In addition to compatibility with VLSI technology, sigma-delta converters provide high level of reliability and functionality and reduced chip cost. Those characteristics are commonly required in the today wireless communication environment. The objective of this paper is to simulate and analyze the sigma-delta technology which proposed for the implementation in the low-digital-bandwidth voice communication. The results of simulation show the superior performance of the converter compared to the performance of more conventional implementations, such as the delta converters. Particularly, this paper is focused on simulation and comparison between sigma-delta and delta converters in terms of varying signal to noise ratio, distortion ratio and sampling structure.