SoC integrators targeting portable audio applications such as Smart Phones, PMP, PDA should demonstrate optimal recording performances as well as the best sound quality, while starring the longest playback capability.shCOD95.BT01-Helium, the ultra low power audio CODEC, is thus the best ally of SoC integrators targeting such high volume markets. Its small area ensures a cost-effective SoC integration both in mature and very advanced pure logic processes.This complete configuration of audio converter proves it feasible to combine Class-AB amplifiers, known for offering the lowest Bill-of-Material, with ultra-low dynamic power.