Proposed is a technology related to a compensation method for excess loop delay (ELD) using a time division switching (TDS) technique. A delta-sigma modulator (DSM) to which the compensation method for excess loop delay is applied includes a single op-amp resonator (SOR) loop filter. The loop filter includes an operational amplifier, a plurality of capacitors connected to each other in series between an input terminal and an output terminal of the operational amplifier, and a plurality of resistor units connected in common to one among nodes between the plurality of capacitors. For at least two of the plurality of resistor units, a resistance value of each of the at least two resistor units is changed according to a clock signal, and a coefficient of a third-order transfer function of the loop filter is changed according to the clock signal, thereby effectively compensating for excess loop delay of the delta-sigma modulator.