Digital to Analog Audio Converter: Features Optical Toslink SPDIF, coaxial, and HDTV (ARC) 3 input methods. Includes a switch to select the input source, simplifying the process when changing between input interfaces. Provides simultaneous output via Optical Toslink SPDIF, coaxial, and stereo L or R 3.5mm jacks, converting digital PCM or LPCM audio signals to analog output for use with PS4, HD DVD, and home theater systems.192KHz Sampling Rate: Supports sampling rates of 32, 44.1, 48, 96, and 192 kHz with 24-bit SPDIF incoming bit stream on left and right channels. Use HDTV 1.4 cable (19and1). In ARC mode, the volume of RCA and 3.5mm headphone outputs can be controlled using the TV remote control (CEC function).Simultaneous Audio Output: This ARC adapter converts and outputs audio from HDTV (ARC), Optical or Toslink or SPDIF, and Coaxial inputs through DAC conversion, providing concurrent output via Optical or Toslink or SPDIF, Coaxial, and 3.5mm L or R jacks. Note: Not compatible with Dolby AC3 or Dolby Digital Plus. Set audio output to PCM or LPCM before use.Wide Compatibility: Compatible with HDTVs that support ARC, soundbars, speakers, and other devices with optical, coaxial, L or R, or 3.5mm audio input. Easy to install and operate. Functions as a DAC audio converter and ARC extractor for connecting audio output to soundbars, amplifiers, speakers, or headphones. No software or drivers required. Minimizes interference during signal conversion and supports high-quality audio transmission in multiple formats.Color: Black Material: Plastic Package Contents: 1 x 192KHz ARC Audio Extractor 1 x Data Cable 1 x English Manual Note: The package includes only the items listed above. Other products are not included. Note: Lighting and display differences may cause slight variations between the color of the item in images and the actual product. Measurement error allowed is 1-3 cm.