What Is a DAC and Do You Need One for Gaming?
A digital-to-analog converter transforms digital audio files into analog voltage for headphones and speakers. Most PC gamers do not need a dedicated unit unless motherboard noise or high-impedance headphones demand one.

Logitech G560 Gaming Speakers
Edifier R1280T Active Bookshelf Speakers
Edifier MR3 Hi-Res Audio Studio Monitor Speakers
Logitech Z313 2.1 Speaker System