A method for digital-to-analog conversion of a digital signal (xd(ti)) comprises resolving the signal (xd(ti)) in the time region into intervals and successively transforming these intervals on the basis of orthogonal functions (gjd(t)). Coefficients (ajd) associated with the orthogonal functions (gjd(t)) are determined and converted from digital to analog and the signal (xa(t)) is transformed back in the analog region on the basis of analog coefficients (aj), which result therefrom, by means of orthogonal functions (hj(t)).