A general purpose 16 Bits Sigma-Delta modulator ADC for double precision audio 50 kHz bandwidth, targeted for Low-power operation, involving no additional digital circuit compensation, no bootstrapping techniques and resistor-less topologies, and relaying on Switched Capacitor Sigma-Delta modulator topologies for robust operation and insensitivity to process and temperature variations, is presented in this work. Designed in a commercial 180 nm technology, the whole circuit static current is calculated in 620 uA with a nominal voltage supply of 1.8 V, performing a Schreier FOM of 174.16 dB. This outstanding state-of-the-art forseen FOM is achieved by the use of architectural and circuital Low-power techniques. At the architectural level a single loop Low-distortion topology with the optimum order and coefficients have been chosen, while at circuit level very novel OTA based on Variable Mirror Amplifiers allows an efficient Class-AB operation. Specially optimized switched variable mirror amplifiers with a novel design methodology based on Bottom-up approach, allows faster design stages ensuring feasable circuit performance at architectural level without the need of large iterative simulations of the complete SC Sigma-Delta modulator. Simulation results confirms the complete optimization process and the metioned advantages with respect to the tradicional approach.