Digital to Analog Audio Converter: Supports Optical Toslink SPDIF, Coaxial, and HDTV ARC inputs. Features a manual switch to select input source for seamless switching. Simultaneously outputs analog audio via Optical Toslink SPDIF, Coaxial, and stereo 3.5mm L/R jacks. Converts digital PCM/LPCM audio signals to analog output for HD DVD and home theater systems. Supports sampling rates of 32, 44.1, 48, 96, and 192 kHz, with 24-bit SPDIF input on left and right channels. Requires HDMI 1.4 cable (19+1). In ARC mode, volume control for 3.5mm headphone output is supported via TV remote (CEC function). Simultaneous audio output from HDTV (ARC), Optical/Toslink/SPDIF, and Coaxial inputs to Optical/Toslink/SPDIF, Coaxial, and 3.5mm L/R outputs. Not compatible with AC3 or Dolby Digital Plus — set audio output to PCM or LPCM before use. Compatible with ARC-enabled HDTVs, soundbars, and speakers with optical, coaxial, RCA, or 3.5mm audio inputs. Plug-and-play operation — no software or drivers required. Minimizes signal interference and delivers high-fidelity audio. Color: Black. Material: Plastic. Package includes: 1 x 192 kHz ARC Audio Extractor, 1 x data cable, 1 x English manual. Other accessories not included. Note: Screen display and lighting conditions may cause slight color variation. Measurement tolerance: ±1–3 cm.