Designed for professional signals, this device converts coaxial or Toslink digital input to an analog signal for a 3.5 mm headphone output. Key features and benefits Digital to analog conversion from coaxial or Toslink to analog stereo (left and right). Analog output delivered through a 3.5 mm headphone jack for convenient listening. Supports sample rates of 32, 44.1, 48 and 96 kHz. 24bit SPDIF incoming bit stream on the left and right channels, providing electromagneticnoise transmission. Specifications and performance Input: Coaxial or Toslink digital signal. Output: Analog left and right channels via 3.5 mm headphone connector. Supported sample rates: 32 kHz, 44.1 kHz, 48 kHz, 96 kHz. Bit depth: 24bit SPDIF input. Noise performance: electromagneticnoise transmission. Compatibility and usage notes Compatible with devices that provide coaxial or Toslink digital outputs. Ideal for converting digital audio sources to analog playback through a 3.5 mm headphone output. Use scenarios Home theater or living room setup: connect a Bluray player, gaming console, or other digital source with coaxial or Toslink output to this DAC, then listen via headphones or feed the analog signal to a stereo system through the 3.5 mm output. Computer or laptop audio: connect the computer's digital output (coaxial or optical) to this DAC to hear analog stereo through headphones. Studio or monitoring environment: use with SPDIF digital sources to monitor audio through a standard analog headphone connection, enabling quick checks of resolution digital audio. This description preserves the original product functions and specifications while presenting clear, customer friendly information in concise bullet points and short paragraphs.