Digital audio is how we store and manipulate sound as data in computers. It involves converting characteristics of analog sound waves (like frequency and amplitude) into a digital format using binary data (1s and 0s).

When we record analog sound to a digital format:

1. Snapshots of the sound wave are taken at specific intervals (samples).
2. Each sample records the wave's amplitude at that moment.
3. These samples are converted into data that can be stored, processed, and played back.