

The buffer fills with data, and gives the computer the breathing space to organise the stream properly and prevent any gaps or loss of data. It needs a built-in block of thinking time to ensure a constant stream of data this is called a 'buffer'. Latency is further complicated by the fact that the data flowing into the computer over the bus must be regulated to prevent loss or disorder.

There's the sampling and conversion to whole values, the communication with the driver, the negotiation with the operating system, and finally the processing by the software all of this takes time.

It takes a certain amount of time for audio data to travel from the outside world, over a bus, and into the computer.
