Audio converting device and converting method thereof

摘要

An audio converting device including a digital high-pass filter, an expander, a digital low-pass filter, a delta-sigma modulator, a digital-to-analog converter, an analog low-pass filter and a gain control unit is provided. The digital high-pass filter in this invention can filter out a direct-current component of digital audio data such that the production of noise is avoided when the volume is adjusted by users.