Audio applications require a high-resolution ADC with a dynamic range (DR) of more than 100dB. A continuous-time delta-sigma modulator (CTDSM) is widely used to realize such ADCs and requires high energy efficiency for battery-powered devices [1-5]. This paper presents a more efficient, highly linear CTDSM architecture for audio applications. The first integrator of the CTDSM uses a chopped negative-R in conjunction with a tri-level FIR DAC to increase energy-efficiency. Non-idealities of an active-RC integrator are compensated using a negative-R at the virtual ground of the integrator, and the negative-R is then chopped to remove its 1/f noise at a notch frequency of the feedback FIR filter. A 6-tap, tri-level FIR DAC is realized with a resistive non-return-to-zero (NRZ) DAC whose inter-symbol-interference (ISI) is kept less than -120dB. As a result, this work achieves 99.4dB SNDR, 101dB SNR, 103.5dB DR, and 110.2dB SFDR in a 24kHz bandwidth while consuming only 134μW. This corresponds to a Schreier FoM of 186dB.