The PCM1727 is a complete low cost stereo audio digital-to-analog converter (DAC) with a dual phase-locked loop (PLL) circuit included. PLL-1 derives a fixed 33.8688MHz (768f_S, f_S = 44.1kHz) system clock (SCKO-1), and PLL-2 derives both the 384f_S (f_S = 44.1k/48k/96kHz) system clock (SCKO-2), and the 768f_S (f_S = 44.1k/48kHz)/384f_S (f_S = 96kHz) system clock (SCKO-3) from an external 27MHz reference frequency. The DAC contains a 3rd-order Delta-Sigma () modulator, a digital interpolation filter, and an analog output amplifier. The PCM1727 can accept 16-, 20-, or 24-bit input data in either normal or I²S formats.

The digital filter performs an 8X interpolation function and includes selectable features such as soft mute, digital attenuation and digital de-emphasis.