The PDM-to-PCM Converter is a crucial element in digital audio processing, transforming pulse-density modulation signals into pulse-code modulation format. This conversion process ensures compatibility and improved sound clarity in digital audio systems. The converter is designed with flexibility in mind, easily integrating into existing systems to enhance audio capture and playback. Used extensively in consumer electronics such as smart speakers and headsets, it plays a vital role in delivering superior audio experiences. Its efficient design aligns with low power operation, benefiting mobile and portable audio devices.