This paper is an introduction to digital audio recording intended for engineers with no previous experience of digital matters. It outlines the deficiencies in analogue techniques and indicates how most of these can be overcome by using digital methods.Methods of digital coding and decoding are described together with an indication of how coding parameters may be chosen to give the required performance.The recording and replay processes are outlined with an indication of the sources of loss in each. The need for a recording code is explained and several examples given. Error correction and concealment together with timing correction means that many generations of recording can be used without loss of quality, permitting complex editing involving many dubs.Finally a summary of the advantages of digital recording are given and an indication of future prospects.