The process of converting sound wave vibrations into electrical signals, or electrical signals into sound wave vibrations.
Microphones convert sound wave vibrations into electrical signals and loudspeakers convert electrical signals into sound wave vibrations. While the sound wave infomration is stored electrically it can be manipulated.
Electroacoustic technology is all around us: portable music players, radios, telephones, hi-fi systems, headphones, loudspeakers, tannoy anoyuncements, television speakers, tablet devices, computers – all of these devices, and many more besides, store or reporoduce sound from electrical signals, therefore they can all be described as electroacoustic devices.