The SM5865BM is a 24-bit input D/A converter for digital audio equipment. It comprises newly developed DEM (dynamic element matching) circuits, 3rd-order noise shaper and 23-level quantizer to control wide-band residual quantization noise in the signal band, making it ideal for application with high-frequency sampling formats. Also, the order of the required final-stage analog lowpass filter can be reduced, compared to filters for available devices, enhancing output tone quality. The output stage employs complementary outputs for high-accuracy analog signals, with appropriate lowpass filtering of the output signal.