A digital-to-analog converter (DAC) for a sigma-delta modulator is provided. The DAC has a switched capacitor structure using an operational amplifier (OP amp) and performs a function exceeding 3-level using a switching method employing only one capacitor in single ended form. Thus, DAC non-linearity caused by capacitor mismatching does not occur, and the number of output levels of the DAC is increased. Also, the DAC capacitor may be applied to a general DAC to increase the ratio of DAC output levels to capacitors.