This white paper reviews challenges and implementation strategies for the realization of interpolation filters in audio digital-to-analog converters (DACs). Most audio DACs are oversampled devices requiring an interpolation filter prior to its noise shaped requantization. The requirements and specifications for such filters are often ambiguous and there is little available literature giving a designer or engineer the foundation to do qualified predictions on the impact different non-idealities have for the final DAC performance, and in what respects requirements can be relaxed and specifications optimized. This white paper, originally written as a working paper in preparation for a high-end audio DAC implementation as part of a Ph.D. research study, reviews different error mechanisms, optimization strategies and implementation strategies for such interpolation filters.