Digital to Analog Audio Converter that converts 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 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. Allows simultaneous connection of speakers and headphones. Provides strong interference immunity and includes a no-signal input squelch circuit for noise-free, electromagnetic interference-free transmission. Note: Does not support 192kHz sample rate. Easy setup and simple operation. 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 output to uncompressed 2-channel LPCM or PCM on your TV or source device. Note: 5.1 channel audio is not supported; configure audio settings to PCM/LPCM via Settings > Sound > Audio Output > PCM/LPCM. Wide compatibility with devices featuring 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 a heavy-duty aluminum alloy enclosure that 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 Cable Note: Light reflection and differences in display screens may cause slight variations in color representation. Measurement tolerance is +/- 1-3 cm.