A low power and high performance with third order delta-sigma modulator for audio applications, fabricated in a 0.18 µm CMOS process, is presented. The modulator utilizes a third order noise shaping with only one opamp by using an opamp sharing technique. The opamp sharing among three integrator stages is achieved through the optimal operation timing, which makes use of the load capacitance differences between the three integrator stages. The designed modulator achieves 101.1 dB signal-to-noise ratio (A-weighted) and 101.5 dB dynamic range (A-weighted) with 7.5 mW power consumption from a 3.3 V supply. The die area is 1.27 mm2. The fabricated delta-sigma modulator achieves the highest figure-of-merit among published high performance low power audio delta-sigma modulators.