A Digital to Audio Converter. Converts a digital bitstream to an analog signal. Can be a separate "box" that connects between a CD Transport or CD Player and a pre-amplifier. Damping (Damping factor, etc.) Refers to the ability of an audio component to "stop" after the signal ends. For example, if a drum is struck with a mallet, the sound will reach a peak level and then decay in a certain amount of time to no sound. An audio component that allows the decay to drag on too long has poor damping, and less definition than it should. An audio component that is overdamped does not allow the initial energy to reach the full peak and cuts the decay short. "Boomy" or "muddy" sound is often the result of underdamped systems. "Dry" or "lifeless" sound may be the result of an overdamped system.