A class D amplifier uses a summation of two or more PWM output stages to achieve an increased dynamic range and improved linearity for any given clock operating speed. The amplifier accepts a digital data stream as its input, such as from a compact disk, or other compatible media, at a data rate, Fa, that could be 44.1 kHz, 96 kHz, or any other rate appropriate for audio data. In the preferred embodiment, the input audio data resolution, N bits, would be split into two data samples, of J and K.Internal switching frequency, Fs, switches the PWM with an over sampling factor M, where Fs=M*Fa. The time resolution of the PWM is determined by a precision oscillator that operates at Fc=Fs*(max(J,K)-log2(M)+1).The J most significant bits would be routed to a power PWM stage operated at a DC voltage of VHI. The K least significant bits are routed to a finesse PWM stage operated at a DC voltage of VLO.The ratio of VLO to VHI will be appropriate for the ratio of K and J so the summation of the power PWM stage and the finesse PWM stage will provide the full range of N bits. This summation is accomplished with a low pass filter and time-division multiplexing of the two PWM stages.A micro controller (MCU) is used to apply a sample packet distribution algorithm to provide more resolution by reducing quantization noise in the audio band of interest. The MCU is also used to calibrate the VLO or VHI, or to calibrate the PWM timing of the two PWM stages to achieve appropriate performance.