Digital to Analog Audio Converter that converts coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Enables audio output in PCM or LPCM format. Note: This is a digital to analog converter only; it does not convert analog to digital, and input/output cannot be reversed. Supports multiple sampling rates: 32kHz, 44.1kHz, 48kHz, and 96kHz; 24-bit S/PDIF incoming bit on left and right channels. Supports simultaneous playback through speakers and headphones. Built-in interference immunity and signal input squelch circuit for noise-free transmission. Note: Does not support 192kHz sample rate audio. Easy setup and simple configuration. Connect the optical or coaxial cable from the signal source to the converter, then connect the RCA or 3.5mm audio cable from the converter to the output device. Set the audio output to uncompressed 2-channel LPCM or PCM on your TV or source device. Note: 5.1 channel audio is not compatible; set audio output to PCM or LPCM via device settings. Wide compatibility with devices featuring coaxial or Toslink digital audio output. No driver installation required. Powered via USB cable. Suitable for use with PS3, TV, Blu-ray player, HD DVD, home cinema systems, AV amplifiers, and other digital audio sources. Durable construction with heavy-duty aluminum alloy enclosure for effective heat dissipation and internal protection. Package contents: 1 x Digital to Analog Audio Converter, 1 x Optical Cable, 1 x USB Cable. Other items not included. Note: Lighting and display differences may cause slight color variation between the product image and actual item. Measurement tolerance: +/- 1-3 cm.