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. Make sure to change the audio output format to PCM or LPCM. Note: It 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 stream on left and right channels. Supports speakers and headphones playing simultaneously. Built-in interference immunity and no signal input squelch circuit for clear, noise-free transmission. Note: Does not support 192kHz sample rate audio.Easy to use with simple setup. Connect the optical or coaxial cable to the signal source and converter, then connect the RCA or 3.5mm audio cable to the output device and converter. Set the audio format to uncompressed 2-channel LPCM or PCM on your TV or other source devices. Note: 5.1 channel audio is incompatible; set audio output to PCM or LPCM via Settings-Sound-Audio Format-PCM/LPCM.Wide compatibility with devices featuring coaxial or Toslink digital output. No drivers required. Powered via USB cable. Suitable for use with PS3, TV, Blu-ray player, HD DVD, home cinema systems, AV amplifiers, and more.Durable aluminum alloy enclosure 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 Power Cable Note: Light reflection and display differences may cause slight variations in color between the image and the actual item. Measurement may vary by +/- 1-3cm.