Digital to Analog Audio Converter: Supports Optical Toslink SPDIF, Coaxial, and HDTV ARC input methods. Includes a manual switch for easy input selection. Simultaneously outputs analog audio via Optical Toslink SPDIF, Coaxial, and stereo 3.5mm L/R jacks. Converts digital PCM/LPCM audio signals for use with PS4, HD DVD players, and home theater systems. Supports sampling rates of 32 kHz, 44.1 kHz, 48 kHz, 96 kHz, and 192 kHz, with 24-bit SPDIF input on left and right channels. Requires HDMI 1.4 cable (19+1) for ARC functionality. In ARC mode, RCA and 3.5mm headphone output volume can be controlled using the TV remote (CEC support). Simultaneous audio output is available from HDTV (ARC), Optical/Toslink/SPDIF, and Coaxial inputs—converted and delivered via Optical/Toslink/SPDIF, Coaxial, and 3.5mm L/R outputs. Not compatible with Dolby AC3 or Dolby Digital Plus. Set source device audio output to PCM or LPCM before use. Compatible with ARC-enabled HDTVs, soundbars, and speakers featuring optical, coaxial, RCA, or 3.5mm audio input ports. Plug-and-play operation—no software or drivers required. Designed to minimize signal interference and ensure high-fidelity audio transmission. Color: Black Material: Plastic Package Includes: 1 x 192 kHz ARC Audio Extractor 1 x Data Cable 1 x English Manual Note: Actual product color may vary slightly due to lighting and display differences. Measurement tolerance: ±1–3 cm.