Analogue signals vary smoothly over time, like sound waves produced by speaking. Computers are digital devices that process data as numbers, so analogue signals must be converted. An analogue to digital converter (ADC) is needed to convert analogue input signals, like from a microphone, into digital data for a computer. A digital to analogue converter (DAC) is required to take digital output from a computer and convert it back into analogue signals for devices like speakers or headphones.