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What actually play back in mp3 players
When you play a digital file, you essentially reverse the analog-to-digital process. A digital audio device, such as an MP3 player or a computer sound card, uses a DAC (digital-to-analog converter) to turn the 1s and 0s back into an analog signal that can then be amplified and broadcast over headphones or speakers. The sound depends on the attributes and quality of the digital file, the DAC chip in the player, the amount of distortion and hiss added by interference from the device's other circuitry, and the audio output level of your headphones or speakers.
When a digital device plays music that has been compressed by a codec, software on its chip (called firmware) applies the codec to decode the file, then sends the decompressed 1s and 0s to the DAC
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