DAC Adapter SPDIF Optical to Analog Stereo RCA 3.5mm Headphone Jack for PC Blu Ray Player [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. Make to 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.)<br> [Support Multiple Sampling Rates]Supports Sampling Rate at 32KHz, 44.1KHz, 48KHz and 96KHz; 24-bit S/ PDIF Incoming Bit on Left and Right Channels. Support speakers and headphones play simultaneously. Built-in interference immunity and no signal input squelch circuit, provides electromagnetic noise-free transmission. (NOTE: Do not support 192kHz sample rate audio)<br> [Easy to use & Simple Settings]Connect the optical or coaxial cable to the signal source and converter, and then connect the RCA or 3.5mm audio cable to the output device and converter. Please 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-Sound-Audio -/LPCM)<br> [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 Amps, etc.<br> [Durable ]Heavy-duty aluminum alloy enclosure protects the insides and keeps the unit cool by aiding in quick heat absorption and dissipation.<br> Material:Aluminum alloy<br> colour:black<br> Package Contents:<br> 1 * Digital to Analog Audio Converter<br> 1 * Optical Cable<br> 1 * USB Power Cable<br> Only the above package content, other are not included.<br> Note: Light reflection and different displays may cause the color of the item in the a little different from the real thing. The measurement allowed error is +/- 1-3cm.