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Any device that acts as a source of digital sound – be it a CD or Blu-ray player, digital TV box, games console, portable music player or smart device – will need a DAC to convert its audio to an analogue signal before it is output. The biggest problem is the DAC circuits used in many devices are just not efficient enough to do justice to the original recording, so a DAC upgrade can be the simplest way to improve your digital music and really get the most from your system. Whatever your set-up.