One of the central issues in digitized audio is the conversion between the analog and digital domains. In many ways the conversion process determines the final system quality because a digital system can be made arbitrarily high quality by using additional resolution bits in the digital word. The theory of conversion in terms of perceptual and mathematical degradation is reviewed for different kinds of conversion systems. State-of-the-art implementation questions are also examined in terms of the types of degradations which are produced.
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