In digital audio, the representation of the audio signal is no longer directly analogous to the sound wave. Instead, the value of the signal is sampled at regular intervals by an analog-to-digital (A/D) converter (or ADC), which produces numbers (digits) that represent the value of each sample. This stream of numbers represents a digital audio signal, which can be stored as a computer file and transmitted across a network.
In order to listen to a digital audio signal, it must be converted to analog by a digital-to-analog (D/A) converter (or DAC). In most home stereo systems, the D/A conversion takes place inside the CD player. Computer sound cards, MiniDisc recorders and DATs have both A/D converters (for recording) and D/A converters (for playback). Many home systems have a combination of digital and analog components, but all audio systems end with analog signals at the speakers or headphones.