A DAC or Digital-to-Analogue Converter is a device that converts digital audio information into an analogue signal that can be heard. Many devices and pieces of equipment already have a DAC built in, even if you don't realise it. If you have digital music files on your computer, tablet or smartphone, they're converted by an internal DAC that allows you to listen your music on a set of headphones, for example. It's also possible to buy external DACs and these have advantages over internal ones. Firstly, they're capable of converting files with much better quality than internal DACs normally do. In combination with a good set of headphones, the difference can be quite noticeable. Another advantage is that because external DACs are more powerful than those found in mobile devices, you can connect an external DAC to your device and then use high-impedance headphones for an even better sound. Of course, you can also choose to connect active studio speakers, via an adapter cable, if necessary, and enjoy superior sound that way.