A new technique, Amplifier and Comparator Based Switched Capacitor (ACBSC) for low voltage switched cap circuits, is presented. ACBSC combines the recently introduced CBSC (comparator based switched capacitor circuit) with an amplifier. The current sources in ACBSC experience less output voltage swing compared to the ones in CBSC. We apply ACBSC to the design of a 3rd-order sigma delta modulator in a 0.18 μm CMOS process technology, with a bandwidth of 10 kHz. Simulations show that the SDM achieves a peak SNDR of higher than 64 dB and consumes 24 μW from 1 Volt supply.