Apple Cable de audio USB-C a 3.5 mm (1.2 m)​​ 

Yes, the Apple USB-C to 3.5 mm Audio Cable has a built-in DAC chip. This cable is designed for high-fidelity sound, allowing you to connect devices with a USB-C port to analog audio sources like headphones or speakers with a 3.5 mm jack. The DAC is located within the USB-C connector and converts the digital signal to an analog one for playback. Key features and specs DAC chip: The cable contains a Digital-to-Analog Converter (DAC) chip to convert digital audio from the source to an analog signal for the connected audio device. Audio quality: It supports high-fidelity sound, enabling users to play high-quality audio through devices that only have a 3.5 mm jack. Bidirectional use: The cable is bidirectional, meaning it can connect to a 3.5 mm audio-out port or a 3.5 mm audio-in port. Low latency: When connected to AirPods Max, it enables ultra-low latency, which is ideal for gaming or content creation. Compatibility: It is designed to work with Apple devices like iPhones, iPads, and Macs, as well as other USB-C-equipped devices. ~Jorge