Disclosed is a digital stereo multiplexing-demultiplexing system based on the use of delta-sigma modulation. Creation of left (LR) and right (L+R) channels is achieved using a binary delta adder IC circuit. Delta adder is an ordinary binary adder with an interchanged role of the Sum and Carry-Out terminals. Two channel multiplexer and demultiplexer are implemented with ordinary binary logic gates. Output of the multiplexer is modulated and transmitted to the receiver where demultiplexing is performed. The proposed method can combine two or more digital stereo channels. This method is not application limited, and can be used in acoustic, video, or photo applications.