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 in PCM or LPCM format. Note: This is a digital to analog converter only, not an analog to digital adapter; input and 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. Supports simultaneous playback through speakers and headphones. Built-in interference immunity and signal input detection circuitry ensure noise-free, electromagnetic interference-free transmission. Note: Does not support 192kHz sample rate audio.Easy setup and simple operation. 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 supported; set audio output to PCM or LPCM via device settings: Settings > Sound > Audio > PCM/LPCM.Wide compatibility with devices that have coaxial or Toslink digital audio output. No driver installation required. Powered via USB cable. Ideal for use with PS3, TV, Blu-ray players, HD DVD, home cinema systems, AV amplifiers, and more.Durable construction with a heavy-duty aluminum alloy enclosure that 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: Other items not included. Lighting and display differences may cause slight color variation between the product image and actual item. Measurement tolerance: +/- 1-3 cm.