ABSTRACT Now days the usage of continuous-time incremental sigma-delta ADC in neural recording system is increased. Thus which demand low power consumption, small area and size thus this type of ADC are operate in high speed. Thus the sigma delta ADC is used in bio medical applications due to the small area consumption and low power. A system which processes a signal is a combination of a number of mixed signal circuits, which require both analog and digital domain functions. To change from one domain to other, analog-to-digital (A/D) and digital-to-analog (D/A) converters are used. An analog-to-digital converter is a device that converts a continuous physical quantity to a digital number that represents the quantity’s amplitude. The conversion involves quantization of the input, so it necessarily introduces a small amount of error. Complementary metal–oxide–semiconductor (CMOS) is a technology for constructing integrated circuits. CMOS technology is used in microprocessors, microcontrollers, static RAM, and other digital logic circuits. CMOS technology is also used for several analog circuits such as image sensors (CMOS sensor), data converters, and highly integrated transceivers for many types of communication. An ADC may also provide an isolated measurement such as an electronic device that converts an input analog voltage or current to a digital number proportional to the magnitude of the voltage or current. Instead of doing a single conversion, an ADC often performs the conversions. Some radar systems commonly use analog-to-digital converters to convert signal strength to digital values for subsequent signal processing. Many other in situ and remote sensing systems commonly use analogous technology. The proposed method is to optimize the ADC circuit complexity level. One work is to design a two-split capacitor array based ADC CMOS design. This design is to improve the analog to digital signal conversion process. This work is to reduce the dynamic power and leakage power consumption level.