A Digital to Analog Converter, or DAC, takes your digital content and transforms it into analog so that your system can amplify it and play it through your speakers. If you think you already have DACs in your system, you would be correct.
This converter plays music with a nice consistency while giving a lot of stage presence to sound rendering. In addition, it plays all the small gaps dynamically with an almost insolent ease, showing us an energy and freshness on all message types. For the price of this device, it is a beautiful revelation.