SUMMARYEmbedding the time encoding approach inside the loop of the sigma-delta modulators has been shown as a promising alternative to overcome the resolution problems of analog-to-digital converters in low-voltage complementary metal-oxide semiconductor (CMOS) circuits. In this paper, a wideband noise-transferfunction (NTF)-enhanced time-based continuous-time sigma-delta modulator (TCSDM) with a secondorder noise-coupling is presented. The proposed structure benefits from the combination of an asynchronous pulse width modulator as the voltage-to-time converter and a time-to-digital converter as the sampler to realize the time quantization. By using a novel implementation of the analog-based noise-coupling technique, the modulator's noise-shaping order is improved by two. The concept is elaborated for an NTF-enhanced second-order TCSDM, and the comparative analytical calculations and behavioral simulation results are presented to verify the performance of the proposed structure. To further confirm the effectiveness of the presented structure, the circuit-level implementation of the modulator is provided in Taiwan Semiconductor Manufacturing Company (TSMC) 90 nm CMOS technology. The simulation results show that the proposed modulator achieves a dynamic range of 84 dB over 30 MHz bandwidth while consuming less than 25 mW power from a single 1 V power supply. With the proposed time-based noise-coupling structure, both the order and bandwidth requirements of the loop filter are relaxed, and as a result, the analog complexity of the modulator is significantly reduced.