Digital Audio

Digital audio refers to technology that records, stores, and reproduces sound by encoding an audio signal in digital form instead of analog form. Sound is passed through an analog-to-digital converter (ADC), and pulse-code modulation is typically used to encode it as a digital signal. A digital-to-analog converter performs the reverse process, and converts the digital signal back into an audible sound. Digital audio systems may include

compression, storage, processing and transmission components. Conversion to a digital format allows convenient manipulation, storage, transmission and retrieval of an audio signal.  http://en.wikipedia.org/wiki/Digital_audio

Sample Rate http://en.wikipedia.org/wiki/Sample_rate

Bit Depth  http://en.wikipedia.org/wiki/Audio_bit_depth

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