[Digital to Analog Audio Converter] Converts coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Enables audio output conversion to LPCM. (NOTE: This is only a Digital to Analog Audio Converter, not an Analog to Digital Audio Adapter; input and output cannot be reversed.)[Support Multiple Sampling Rates] Supports sampling rates of 32kHz, 44.1kHz, 48kHz, and 96kHz; 24-bit S/PDIF incoming bit depth on left and right channels. Supports simultaneous speaker and headphone playback. Built-in interference immunity and no-signal input squelch circuit for electromagnetic noise-free transmission. (NOTE: Does not support 192kHz sample rate audio)[Easy to Use & Simple Setup] 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 on your TV or other source devices. (NOTE: 5.1 channel audio is incompatible; set audio output to PCM/LPCM: Settings-Sound-Audio Output Format-PCM/LPCM)[Wide Compatibility] This DAC audio converter works with devices featuring coaxial or Toslink digital audio output. Easy to install and operate with no driver required. Powered via USB cable. Compatible with PS3, TV, Blu-ray player, HD DVD, home theater systems, AV amplifiers, and more.[Durable Design] Heavy-duty aluminum alloy enclosure protects internal components and aids in efficient heat absorption and dissipation.Material: Aluminum alloy Color: Black Package Contents: 1 x Digital to Analog Audio Converter 1 x Optical Cable 1 x USB Power Cable Note: Light reflection and display differences may cause slight color variations between the image and the actual item. Measurement error allowance is +/- 1-3cm.