Digital to Analog Audio Converter to convert 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 Audio 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. Supports simultaneous output to 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 the audio output to uncompressed 2-channel LPCM or PCM on your TV or source device. Note: 5.1 channel audio is not compatible. Configure audio settings to PCM/LPCM via Settings-Sound-Audio Output. Wide compatibility with devices that have 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 other digital audio sources. Durable construction with heavy-duty aluminum alloy enclosure for effective heat dissipation and internal component protection. Material: Aluminum alloy Color: Black Package Contents: 1 x Digital to Analog Audio Converter 1 x Optical Cable 1 x USB Cable Note: Light reflection and display differences may cause slight variation in color appearance. Measurement error allowed within +/- 1-3 cm.