[Digital to Analog Audio Converter] Converts coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Supports audio output format selection between PCM and LPCM. (Note: This is a Digital to Analog Audio Converter only—not an Analog to Digital Audio Adapter—input and output are not reversible.) [Supports Multiple Sampling Rates] Supports sampling rates of 32 kHz, 44.1 kHz, 48 kHz, and 96 kHz; 24-bit S/PDIF incoming bit stream on left and right channels. Supports simultaneous audio playback through speakers and headphones. Built-in interference immunity and no-signal-input squelch circuit for electromagnetic noise-free transmission. (Note: Does not support 192 kHz sampling rate.) [Easy to Use & Simple Setup] Connect the optical or coaxial cable from the source device to the converter, then connect the RCA or 3.5mm audio cable from the converter to the output device. Set the audio output format on your TV or other source device to uncompressed 2-channel LPCM or PCM. (Note: 5.1-channel audio is incompatible—set audio output to PCM or LPCM via Settings > Sound > Audio Format > PCM/LPCM.) [Wide Compatibility] Compatible with devices featuring coaxial or Toslink digital audio output. Plug-and-play operation—no drivers required. Powered via USB cable. Works with PS3, TVs, Blu-ray players, HD DVD players, home cinema systems, and AV amplifiers. [Durable Construction] Heavy-duty aluminum alloy enclosure provides internal protection and efficient heat absorption and dissipation. Material: Aluminum alloy Color: Black Package Contents: 1 × Digital to Analog Audio Converter 1 × Optical Cable 1 × USB Power Cable Note: Color may vary slightly due to lighting and display differences. Measurement tolerance: ±1–3 cm.