[Renato Fury]

Well, I know dacs are already present on computers, cell phones and other audio devices, I also know that it converts the digital signal (0 and 1) to analog signal (waves), but in practice how it affects the sound and which ones the advantages that the most expensive dacs have against the cheapest ?

 

[Beyakusenn]

Some lower end DACs have rolloff in the lowest or highest frequencies of the auditory spectrum. Another way DACs can influence the sound is by the amount of total harmonic distortion (TDH) + Noise. The better the DAC, the lower this distortion+noise should be. There are more differences between DACs, like the file formats they support (hi-res; DSD) and the overall accuracy of the output signal. If you want to read more on it, you can find more information at the Sound Science Forum: https://www.head-fi.org/forums/sound-science.133/