[Digital to Analog Audio Converter] to convert coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Change the audio output to or LPCM. (NOTE: It is only a Digital to Analog Audio Converter, not an Analog to Digital Audio Adapter, input and output cannot be reversed.) [Support for Multiple Sampling Rates] Supports Sampling Rates of 32KHz, 44.1KHz, 48KHz and 96KHz; 24-bit S/PDIF Incoming Bit Stream on Left and Right Channel. Support for playing speakers and headphones simultaneously. Built-in immunity to interference and no signal input squelch circuit, provides electromagnetic noise-free transmission. (NOTE: Does not support 192kHz sampling rate audio) [Easy to Use & Simple Settings] 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 to uncompressed 2-channel LPCM or in your TV or other source devices. (Note: 5.1-channel is incompatible, please set the audio output to or LPCM: Setting-Audio-Audio-/LPCM) [Wide Compatibility] This DAC audio converter is compatible with devices with coaxial or toslink digital output, easy to install and simple to operate, no need to install any driver. Powered by USB cable. Can be used for PS3, , TV, , Blu-ray player, HD DVD, Home Cinema, AV Amplifiers, etc. [Durable Quality] Heavy-duty aluminum alloy housing protects the interior and keeps the unit cool by aiding in rapid heat absorption and dissipation. Material: Aluminum alloy color: black Package contents: 1 * Digital to Analog Audio Converter 1 * Optical Cable 1 * USB power cable Only the above package content, other products are not included. Note: Light reflection and different displays may cause the color of the item in the picture a little different from the real thing. The measurement allowed error is +/- 1-3cm.