To provide a DA converter which never excerts a bad influence upon the quality of a reproduced sound by eliminating power consumption between a PWM(pulse width modulation) signal generating part and a low-pass filter.

In the DA converter in which digital data is converted into the PWM signal of different pulse width, and the PWM signal is inputted to the low-pass filter 12, and an analog signal is outputted, the impedance converter 13 of FET configuration is installed between the output of the PWM signal generating part 23 and the low-pass filter 12, and the PWM signal is inputted to the low-pass filter 12 through the impedance converter. Since the impedance converter 13 of the FET configuration has very large input impedance, the power consumption between the PWM signal generating part 23 and the low- pass filter 12 can be eliminated, and in addition, since output impedance is low, current supply capacity to the low-pass filter 12 can be increased, and the stable transmission of the signal becomes possible, and the quality of the reproduced sound is never badly influenced.