The Denon DA-500 is a digital-to-analog converter (DAC) produced by Denon. It is designed to convert digital audio signals into analog signals for use with analog audio equipment. The DA-500 features multiple digital inputs, including optical and coaxial, and provides high-quality conversion with low distortion. It also has balanced analog outputs for connecting to compatible audio systems. The DA-500 is known for its reliable performance and accurate sound reproduction.