[ra-gi]

Wireless headphones can use a Digital-to-Analog Converter (DAC), but it would require a specific setup. Usually, the built-in DAC of your source device (like your smartphone or computer) convert the digital signal to an analog audio signal that is then transmitted to the wireless headphones via Bluetooth. However, if you want to use an external DAC, you would need to connect your source device to the DAC via USB or another digital interface, and then connect the DAC to a separate transmitter to send the signal wirelessly to the headphones. This is not a common setup, and may not be supported by all devices or headphones.