An analogue to digital audio converter converts an incoming electrical pressure soundwave (essentially a changing pattern of electrical pressure/voltage) into binary (1s and 0s) in order that the audio signal may be recorded, processed, edited, replayed and stored by a digital audio device or computer.
The advantages of digital systems over conventional analogue audio tape recorders are discussed here.
A knowledge of the principal theories of conversion (sample rate and bit depth) is essential knowledge for music technologists and sound recordists who need to control quality and file size of their digital audio files.

The process of re-creating an analogue audio wave (in order that it may be sent to feed a loudspeaker system) is handled by a digital to analogue converter. This involves a process know as "successive approximations" and is of interest to digital audio designers but not essential knowledge for music technologists and sound recordists.
| Device | A to D | D to A (DAC) |
|---|---|---|
| Mobile phone | 1 (mic) | 2 (L & R headphones) |
| Hardware sampler | 2 (L & R) | Multiple (individual & stereo?) |
| Soundcard | 2 (L & R) | 2 (L & R) |
| FX processor | 2 (L & R) | 2 (L & R) |
| CD player | - | 2 (L & R) |
| CD recorder | 2 (L & R) | 2 (L & R) |
| Mini disc | 2 (L & R) | 2 (L & R) |
| Digital mixer | Multiple | Multiple |
| Alesis ADAT | 8 | 8 |
| Digital synthesiser | - | 2 (L & R) |
| iPod | - | 2 (L & R) |
| DVD player | - | 2 (L & R) |
| DVD recorder | 2 (L & R) | 2 (L & R) |
None at present