All practical analog audio signals are band limited and have a nominal noise floor. Given those characteristics, the conversion from analog to digital can be co

All practical analog audio signals are band limited and have a nominal noise floor. Given those characteristics, the conversion from analog to digital can be considered mathematically lossless. https://en.m.wikipedia.org/wiki/Nyquist–Shannon_sampling_theorem https://en.m.wikipedia.org/wiki/Nyquist–Shannon_sampling_the... Then you consider the fact that our own ears are band limited and dynamic range limited and you realise pretty quickly that CD audio at 16 bits 44100 Hz is, for all practical purposes, an objectively lossless audio format.