The SM5865C 24-bit input D/A converter LSI is for high-quality digital audio equipment. It comprises DEM (dynamic element matching) circuits, 3rd-order S? noise shaper and 31-level quantizer to realize super low total harmonic distortion and wide dynamic range. The device has widely reduced residual quantization noise up to high-frequency bandwidth in the audio band so the order of the required final-stage analog low pass filter can be reduced, making it ideal for application with high-frequency sampling format. The output stage employs differential current outputs for high-accuracy analog signals, with appropriate low pass filtering of the output signal. This device can be used in combination with an 8-times oversampling digital filter such as SM5847A and others compatible with 192 kHz sampling format.