[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. Change the audio output to 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.) [Support Multiple Sampling Rates] Supports sampling rates of 32KHz, 44.1KHz, 48KHz and 96KHz; 24-bit S/PDIF input bit on left and right channels. Support speakers and headphones playing simultaneously. Built-in immunity to interference and no signal input quelch circuit, providing electromagnetic noise-free transmission. (NOTE: Does not support 192kHz sampling rate audio) [Easy to Use & Easy Setup] Connect the optical or coaxial cable to the signal source and the converter, and then connect the RCA or 3.5mm audio cable to the output device and the converter. Set the audio to uncompressed 2-channel LPCM or in your TV or other source devices. (Note: 5.1 channel is incompatible, set the audio output to or LPCM: Setting-Sound-Audio -/LPCM) [Wide Compatibility] This DAC audio converter is compatible with devices with coaxial or toslink digital output, easy to install and simple to use, no need to install any driver. Powered by USB cable. Can be used for PS3, , TV, , Blu-ray player, HD DVD, home theater, AV amplifier, etc. [Durable] Heavy duty aluminum alloy casing protects the inside and keeps the device cool by helping with rapid heat absorption and dissipation. Material: Aluminum Alloy Color: Black Package Contents: 1 * Digital to Analog Audio Converter 1 * Optical Cable 1 * USB Power Cable Only the above package contents, others are not included. Note: Light reflection 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 +/- 1-3 cm.