Digital to Analog Audio Converter converts coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Enables audio output conversion to PCM or LPCM. Note: This is a digital to analog converter only; it does not support analog to digital conversion and input/output cannot be reversed. Supports multiple sampling rates including 32kHz, 44.1kHz, 48kHz, and 96kHz. Features 24-bit S/PDIF incoming bit depth on left and right channels. Allows simultaneous connection of speakers and headphones. Built-in interference immunity and signal input squelch circuit for noise-free transmission. Note: Does not support 192kHz sample rate. Easy setup and simple operation. Connect optical or coaxial cable from the signal source to the converter, then connect RCA or 3.5mm audio cable from the converter to the output device. Set audio output to uncompressed 2-channel LPCM or PCM on your TV or source device. Note: 5.1 channel audio is not supported; configure audio settings to PCM/LPCM via Sound or Audio settings menu. Wide compatibility with devices featuring coaxial or Toslink digital audio output. No drivers required. Powered via USB cable. Suitable for use with PS3, TV, Blu-ray players, HD DVD, home cinema systems, AV amplifiers, and more. Durable aluminum alloy enclosure provides protection and efficient heat dissipation. Material: Aluminum alloy. Color: Black. Package contents: 1 x Digital to Analog Audio Converter 1 x Optical Cable 1 x USB Cable Note: Lighting and display differences may cause slight color variation between the product image and actual item. Measurement tolerance: +/- 1-3 cm.