The SM5865C is a 24-bit input D/A converter LSI for high-quality digital audio equipment. It comprises newly developed DEM (dynamic element matching) circuits, 3rd-order ΣΔ noise shaper and 31-level quantizer to realize super low total harmonic distortion and wide dynamic range. Also, the device is widely reduced residual quantization noise up to high-frequency bandwidth in the audio band so the order of the required final-stage analog lowpass 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 lowpass filtering of the output signal. This device can be used in combination with an 8-times oversampling digital filter of SM5847A and others like that for the compatibility with 192kHz sampling format.