Do I need a DAC with the new Apple Mac Mini?

Yes, see About lossless audio in Apple Music - Apple Support

P.S. - Once you've gotten up to at least 44.1 KHz, 16-bit output – i.e., the level that corresponds to CD-Audio – the quality of your speakers or headphones is probably going to make a much bigger difference to sound reproduction than having an audiophile receiver/amplifier or DAC.

No, you don't need a DAC. The Mini has a 3.5mm headphone jack, which implies that it has a DAC built in.

Mac mini (2023) - Technical Specifications

Apple does not specify the sampling rates and bit depths that the built-in DAC supports. There is a program called Audio Midi Setup in the Application / Utilities folder – at least on my ancient iMac, running High Sierra – that Apple supplies with macOS. It has configuration options for built-in and third-party audio devices. On my Mac, it has choices for 16-, 20-, and 24-bit stereo at sampling rates of 44.1, 48, 88.2, and 96 KHz.

I don't know how accurate the 24-bit setting would be … but this tells me by process of elimination that the built-in audio on this machine won't do, say, 192 KHz, or 5.1-channel surround sound.

If there is a retall store near you with the the new Minis, you could run this program on them (just look at settings; don't change them), and see what comes up. As a starting point, anyway. If you really want to know all there is to know about the Mini's DAC, I think you're going to have to ask Apple – and hope the support people know and will tell you.

The other possibility would to be to get some sort of external DAC.

Anirym Said:

"Do I need a DAC with the new Apple Mac Mini?: I am thinking of getting an Apple Mac mini, but I love music and wonder if the mac mini will be able to play Hi res lossless without an extra DAC? Thank you for helping me out...."

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Audio Requirements:

No. But, if you want some sort of auto output, then get something with high bass and treble for music and movies. And, if you plan to take part in conference calls, then you'll need something with a Mac on it. Beats or AirPods will work just fine swell.

Anirym Said:

“Thank you for that. but I am sorry to ask, what do you mean ‘some sort of auto output’?”

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Meant to Type: ”audio” not “auto”. Autocorrection can occur at the most inappropriate time, when using a mobile device. Happens to the best of us. “For” is even a word that I see misspelt.