[Digital to Analog Audio Converter] Converts coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Converts the audio output to 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] Supports sampling rates of 32KHz, 44.1KHz, 48KHz, and 96KHz; 24-bit S/PDIF incoming bit stream on left and right channels. Supports playing audio on speakers and headphones simultaneously. Built-in interference immunity and no signal input squelch circuit provides electromagnetic noise-free transmission. (NOTE: Does not support 192kHz sampling rate) [Easy to Use & Simple Setup] Connect the optical or coaxial cable to the signal source and converter, then connect the RCA or 3.5mm audio cable to the output device and converter. Set the audio output to uncompressed 2-channel LPCM or in your TV or other source devices. (Note: 5.1 channel is incompatible, please set audio output to or LPCM: Setting-Sound-Audio -/LPCM) [Wide Compatibility] This DAC audio converter is compatible with devices with coaxial or toslink digital output, easy to install and simple to use, no need to install any drivers. Powered by USB cable. Can be used for PS3, , TV, , Blu-ray players, HD DVD, home theaters, AV amplifiers, etc. [Durable ] Heavy-duty aluminum alloy housing protects the inside and keeps the unit cool by helping with quick heat absorption and dissipation. Material: Aluminum Alloy Color: Black Package Contents: 1 * Digital to Analog Audio Converter 1 * Optical Cable 1 * USB Power Cable