The SM5865CM 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 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 highaccuracy 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 SM5847AF and others like that for the compatibility with 192kHz sampling format.