A sound-reproduction system that uses magnetic tape to store digitally recorded audiofrequency signals. The signals are sampled, pulse code modulated, and stored as 16-bit digital words as in compact disc systems, but unlike compact disc the DAT recorders can both record signals and replay prerecorded tapes.

The DAT system uses a miniature rotating tape head to record slanted tracks on a slow-moving tape. The information is packed on the tape with a much higher density than in conventional tape recording systems and demands extremely high accuracy in manufacture. The tape used is similar to that used in video recorders. DAT recorders normally use a 48 kHz sampling rate both for recording and replay, but can also replay and sometimes record at the 44.1 kHz sampling rate used by CD systems and can record and sometimes replay at 32 kHz as used by DBS (direct broadcast by satellite) systems. The recorder detects automatically the appropriate sampling frequency and switches accordingly.