The document discusses the analog to digital conversion process. It explains that sounds are analog waves but computers are digital so an conversion is needed. The sound card contains an analog-to-digital converter (ADC) that samples sounds and converts them to binary digits and a digital-to-analog converter (DAC) that converts the digital signals back to analog waves for playback. The key parameters for conversion are the sampling rate, which must be over twice the highest frequency to avoid quality issues, and the bit depth, which determines the number of possible values and thus the resolution/quality. Higher rates and depths allow for better quality recordings.