Application area of mixed signal technology is currently expanded to digital communication, networking, and digital storage systems from conventional digital audio and video systems. Digital consumer electronics are emerged and their markets are extremely increased. Rapid progress of integrated circuit technology has enabled a system level integration on a SoC. Thus mixed signal SoC becomes a majority in LSI industry. Almost all the analog functions should be realized by CMOS technology on SoC, yet some difficulties such as a low transconductance, a large mismatch voltage, and a large 1/f noise should be solved. CMOS device has been considered as a poor device for the analog use, however in reality, it has attained a remarkable progress for analog applications. CMOS device has a variety of circuit techniques to address its own issues and also has an analog performance that increases rapidly with technology scaling. The mixed signal SoC needs a new development strategy and design methodology that covers from system level to device level for addressing tough needs for a shorter development time, a lower cost, and a higher design quality. The optimizations over analog and digital and over system to device must be established for the development success. Difficulty of low voltage operation of further scaled CMOS in analog circuits will be the most serious issue. This results in the saturation of performance and increase of cost. The system level optimization over analog and digital, digital calibration and compensation, and the use of sigma-delta modulation method will give us the solution.