We begin our excursion into the field of data conversion by reviewing the most frequently applied conversion principles. The next section explains the fundamentals of delta-sigma modulation. This paves the way for the section which provides a case study of a delta-sigma based high-resolution ADC system intended for a sonar application. This design example not only illustrates the various trade-offs on the architectural level but also addresses practical implementation issues on the physical level. Finally, the last section summarizes our findings and contains some concluding remarks.