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 to be changed to LPCM. Note: This is only a Digital to Analog Audio Converter, not an Analog to Digital Audio Adapter; input and output cannot be reversed. Supports multiple sampling rates including 32kHz, 44.1kHz, 48kHz, and 96kHz; 24-bit S/PDIF incoming bit on left and right channels. Supports simultaneous speaker and headphone playback. Built-in interference immunity and signal input detection circuit for noise-free transmission. Note: Does not support 192kHz sample rate audio. Easy to use with simple setup: Connect optical or coaxial cable to the signal source and converter, then connect RCA or 3.5mm audio cable to the output device and converter. Set audio output to uncompressed 2-channel LPCM on your TV or source device. Note: 5.1 channel audio is incompatible; set audio output to PCM or LPCM in device settings. Wide compatibility with devices featuring coaxial or Toslink digital 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 similar devices. Durable aluminum alloy enclosure provides protection and efficient heat dissipation. Material: Aluminum alloy. Color: Black. Package includes: 1 x Digital to Analog Audio Converter, 1 x Optical Cable, 1 x USB Power Cable. Additional items not included. Note: Lighting and display differences may cause slight color variation between image and actual item. Measurement may vary by +/- 1-3cm.