Digital to analog converting is a process where digital signals that have a few (usually two) defined states are turned into analog signals, which have a theoretically infinite number of states.
A Digital to Analog Converter, or DAC, is an electronic device that converts a digital code (such as that from a CD or Music Data File) to an analog signal. Signals can easily be stored and transmitted in digital form; a DAC is used for the signal to be recognized by human senses or non-digital systems.
Converting a signal from digital to analog can degrade the signal. It is therefore of the utmost importance that every detail is preserved with perfect timing and attention to every aspect of it's design.
DAC architectures may contain different advantages as well as disadvantages. The suitability of a digital to analog converter for a particular application is determined by several attributes.
A top-class DAC is an absolute must if you seek life-like music reproduction in your listening room.