Built into the likes of computers, tablets and smartphones, the DAC is the fundamental key to unlocking the convenience of digital music. It converts the countless reams of digital information into an analogue signal that's intelligible to the likes of speakers and headphones – and the human ear.
Why do we need DACs?
DACs are commonly used in music players to convert digital data streams into analog audio signals. They are also used in televisions and mobile phones to convert digital video data into analog video signals. These two applications use DACs at opposite ends of the frequency/resolution trade-off.
Do DACs really matter?
Objectively speaking, DACs don't impact the sound coming out from the speakers/headphones that much. It's just a device that makes an electrical signal.