In this paper, we designed Interpolation FIR(Finite Impulse Response) filter and 1-bit SDM(Sigma- Delta Modulator) for small digital audio speaker, which has low power consumption and high output characteristics. In order to achieve high linearity and low distortion performance of the systems, we adopt Type I Chevychev FIR filter which has equiripple characteristics in the pass band and proposed high efficient FIR filter structure. SDM is the most efficient modulation technique among the noise shaping techniques. In this paper, we implemented SDM using CIFB(Cascade of Intergrators, Feed-Back) which is generally used in DAC of small digital audio speakers. The proposed SDM structure can achieve high SNR, high-efficiency characteristics and low power consumption in mobile devices. Also considering manufacture of SoC(System on Chip), we performed simulation with Matlab and Verilog HDL to obtain optimal number of operational bits and verified a good experimental results.