A digital-to-analog converter device for PCM signals at different sampling frequencies comprises a signal converter which expands the frequency distance between a PCM signal band and a side band by converting the sampling frequencies associated with the PCM signals to be reproduced into higher frequencies. With this signal converter, a single low-pass filter can be simplified, having a gradual ramp cut-off characteristic for removal of the side band wherein a pass band cut-off frequency and a stop band cut-off frequency can be adapted for low pass filtering of the PCM signals at different sampling frequencies.