Digital to Analog Converter converts coaxial or digital optical input to analog stereo L/R RCA and 3.5mm signal output. Enables output to be changed to LPCM. Note: This is a Digital to Analog Converter only, not an Analog to Digital 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 on left and right channels. Allows speakers and headphones to play simultaneously. Built-in interference immunity and signal input squelch circuit for electromagnetic noise-free transmission. Note: Does not support 192kHz sample rate. 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 cable to the output device and converter. Set output to uncompressed 2-channel LPCM on your TV or source device. Note: 5.1 channel o is incompatible; set o output to PCM or LPCM via Settings-Sound-o Output/LPCM. Wide compatibility with devices that have coaxial or Toslink digital output. No driver installation required. Powered via USB cable. Suitable for use with PS3, TV, Blu-ray player, HD DVD, home cinema systems, AV amplifiers, and similar devices. Durable aluminum alloy enclosure provides internal protection and aids in heat dissipation. Material: Aluminum alloy. Color: Black. Package includes: 1 x Digital to Analog Converter, 1 x Optical Cable, 1 x USB Power Cable. Only the items listed are included. Note: Lighting and display differences may cause slight color variation between the image and the actual item. Measurement may vary by +/- 1-3cm.