The invention relates to a high-resolution D/A converter using an amplifier with a gain programmed in L + 1 steps and with selection of a corresponding gain step. The object is to achieve a higher resolution than that given solely on the basis of the number of bits. The aim is achieved by multiplying the digital input signal by a gain factor Sl, in such a manner that the word length of the signal to be converted is reduced, avoiding any overflow. This is followed by a digital/analog conversion. The converted analog signal is then reduced by the gain 1/Sl which is equal to the inverse value of the multiplication factor Sl at the input. The field of application is the audio signal processing in sound studios. <IMAGE>