This document explains Digital-to-Analog Conversion (DAC), the process of reconstructing an analog signal from discrete-time samples. It begins with ideal reconstruction using an ideal low-pass filter (LPF) in both frequency and time domains, using sinc interpolation to reconstruct the continuous signal. Practical DAC implementations are then explored, introducing components like zero-order hold circuits and non-ideal reconstruction filters. The frequency response of the zero-order hold is discussed, along with the need for a compensated filter to correct magnitude distortions. The document emphasizes the challenges of real-world reconstruction and illustrates the DAC process in both time and frequency domains for clarity.