A method and apparatus for analog to digital conversion using sigma-delta modulation of the temporal spacing between digital samples. The method and apparatus of the present invention provides for sigma-delta modulation of the time base such that errors produced by non-uniform sampling are frequency-shaped to a region (i.e., shifted to higher frequencies) where they can be removed by conventional filtering techniques. In one embodiment, digital data is interpolated under control of a sigma-delta modulated frequency selection signal that represents, on average, the data rate of the digital data to be output by the converter and then decimated by a fixed ratio. The frequency selection signal is modulated using an n-th order m-bit sigma-delta modulator. Data thus emerges from the interpolation/decimation process at the sample rate selected by the n-th order m-bit sigma-delta modulator. The method and apparatus converts the data rate of an incoming digital data stream from an ADC to the data rate determined by the n-th order m-bit sigma-delta modulator.