Converts coaxial or toslink digital PCM audio signals to analog L/R RCA and 35mm Jack audio simultaneously ( not capable of being reversed) Connect the Optical or Digital Coax output of HDTV, TV Box and other devices with this digital to analog audio converter, then RCA L/R or 35mm Jack output on the other side with your headphone or stereo speaker. Not need any switch, just plug and play, it will automatically detect the audio signal to work immediately. Also, this DAC converter is compact size, easy to carry, perfect for home or audio switching. Supports Uncompressed 2-channel LPCM or PCM Digital Audio Signal Output; Provides Electromagnetic-noise-free Transmission(51 channel is incompatible, please set the audio output to PCM or LPCM) Sampling rates supported - Provides electromagnetic-noise-free transmission, sampling rate at 32, 441, 48, and 96 KHz, 24-bit S/PDIF incoming bit stream on left and right channels. (This optical digital to analog converter is incompatible with 51 Channel Signal such as Dolby AC3, please set the audio output to PCM or LPCM before using this adapter.) Easy to Install and Simple to Operate - Can be Used for PS3, , , Blu-ray Player, HD DVD, Home Cinema Systems, AV Amps, Etc colour:black material:plastic size:51X41X26mm Package Contents: 1 x DAC 1 x USB charging cable 1 x fiber optic cable Only the above package content, other products are not included. Note: Light and different displays may cause the color of the item in the picture a little different from the real thing. The measurement allowed error is +/- 1-3cm.