In digital recording, an audio or video signal is converted into a stream of discrete numbers representing the changes over time in air pressure for audio, or chroma and luminance values for video. This number stream is saved to a storage device. To play back a digital recording, the numbers are retrieved and converted back into their original analog audio or video forms so that they can be heard or seen.

Mastering, a form of audio post production, is the process of preparing and transferring recorded audio from a source containing the final mix to a data storage device, the source from which all copies will be produced. In recent years, digital masters have become usual, although analog masters—such as audio tapes—are still being used by the manufacturing industry, particularly by a few engineers who specialize in analog mastering.