Abstract: An audio cable formed of a mass of wires which are wound together into a first group and a second group, the wires of the first group are electrically connected together by the wires being coated with an electrically conductive material such as a tin alloy. The wires of the first group are to facilitate the conducting of low frequency audio signals. The wires of the second group are electrically insulated relative to each other with each wire being coated with an electrically insulating material such as enamel. It is function of the wires of the second group to facilitate the conducting of the higher frequency audio signals. The second group is wound in a twisted manner about the wires of the first group.