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In some contexts, the term "audio codec" can refer to a hardware implementation or Sound Card . When used in this manner, the phrase ''audio codec'' refers to the device encoding an analog audio signal to a digital audio signal, or decoding an analog audio signal from a digital audio signal. Thus, in such a context, the term is actually referring to a combined audio AD/DA converter. One example is Intel Corporation 's AC'97 standard, which is comprised of a digital controller paired with an analog unit.


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