Well, it is. To build a DAC we want each input bit to produce a specific output voltage, and we then sum them up. In particular, if we want to encode the voltage as a binary representation ...

Plugging in the SD2 will instantly upgrade the sound quality of your phone’s audio output. The SD2 uses an ESS ES9270 DAC chip which can decode digital audio files up to 32-bit/384kHz (PCM ...