A Digital Audio Converter (DAC) is a device that transforms digital audio signals into analog signals. This process is essential for playing digital music files, as most speakers and headphones operate using analog signals. DACs are commonly found in devices like smartphones, computers, and audio interfaces. DACs come in various forms, from built-in components in everyday devices to high-end external units used by audiophiles. The quality of a DAC can significantly affect sound clarity and detail, making it an important factor for anyone looking to enhance their listening experience.