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A USB DAC, or USB Digital-to-Analog Converter, is a device that converts digital audio signals into analog audio signals. It is often used to improve the sound quality of audio played from a computer, which usually has a lower quality built-in DAC. The USB DAC connects to the computer through a USB port, bypassing the computer’s built-in DAC. This allows the user to listen to higher quality audio, as the USB DAC is often able to provide a more accurate and detailed sound.