A circuit for converting an analog audio signal into a highly resolving bit stream, for which the audio signal (U.sub.In) is converted on several parallel paths (1,2) with different amplitude sensitivities into a data stream, wherein the offset of the individual paths (1,2) is compensated for individually and subsequently the amplification difference, produced by the different amplitude sensitivities, is determined and compensated for, so that one of the two data streams is made available as a bit stream for further processing, the selection of the data stream which is made available as a bit stream for further processing, is determined based on the amplitude of the audio signal (U.sub.In).