A Digital-to-Analog Converter (DAC) transforms digital audio data (binary code) into analog electrical signals that can be amplified and played through speakers or headphones. Every digital audio device contains a DAC, but standalone units provide superior conversion quality. Key DAC specifications include bit depth (16-bit to 32-bit, affecting dynamic range), sample rate (44.1kHz to 768kHz, determining frequency response), and signal-to-noise ratio (SNR, measured in dB). Advanced DAC architectures like R-2R ladder or delta-sigma modulation affect sound characteristics. Modern DACs support high-resolution audio formats (PCM, DSD) and wireless protocols (aptX HD, LDAC). Features may include built-in headphone amps, balanced outputs, MQA decoding, and USB isolation to reduce noise. Portable DACs connect to smartphones via USB or Lightning, while desktop models serve as the centerpiece of audiophile systems. The quality of a DAC’s clock (jitter performance) and analog output stage significantly impact sound reproduction. Applications range from improving smartphone audio quality to professional studio mastering and vinyl digitization