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 changing the audio output format to PCM or 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. Features 24-bit S/PDIF incoming bit stream on left and right channels. Supports simultaneous playback through speakers and headphones. Built-in interference immunity and no-signal input squelch circuit ensure electromagnetic noise-free transmission. Does not support 192kHz sample rate audio. Easy to use with simple setup. Connect the optical or coaxial cable from the signal source to the converter, then connect the RCA or 3.5mm audio cable from the converter to the output device. 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 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 similar devices. Durable construction with heavy-duty aluminum alloy enclosure that protects internal components and aids in 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 differences in display screens may cause slight variations between the color of the item in the image and the actual product. Measurement allowance is +/- 1-3cm.