Sigma-delta converter is frequently used for conyerting low-frequency anglog to digital signal. The converter consists of a modulator and a digital filer, but our work is concentrated on the modulator. In this works, to design second-order sigma-dalta modulator with 14bit resolution, we define maximumerror limits of each components (operational smplifier, integrator, internal ADC, and DAC) of modulator. It is first performed modeling of an ideal second-order sigma-delta modulator. This is then modified by adding the non-ideal factors such as limit of op-amp output swing, the finit DC gain of op-amp slew rate, the integrator gian error by the capacitor mismatch, the ADC error by the cmparator offset and the mismatch of resistor string, and the non-linear of DAC. From this modeling, as it is determined the specification of each devices requeired in design and the fabrication error limits, we can see the final performance of modulator.