Digital to Analog o Converter converts coaxial or optical digital o input to analog stereo L/R RCA and 3.5mm o output. Enables changing the o output format to PCM or LPCM. Note: This is a digital-to-analog converter only, not an analog-to-digital adapter; input and output cannot be reversed. Supports multiple sampling rates including 32kHz, 44.1kHz, 48kHz, and 96kHz. Handles 24-bit S/PDIF incoming bit stream on left and right channels. Allows simultaneous connection of speakers and headphones. Features built-in interference immunity and signal detection circuitry for noise-free transmission. Does not support 192kHz sample rate o. Simple setup: Connect the optical or coaxial cable from the source device to the converter, then connect the RCA or 3.5mm cable from the converter to your output device. Set the o output format to uncompressed 2-channel LPCM or PCM on your source device (e.g., TV settings: Sound > o Format > PCM/LPCM). Not compatible with 5.1 channel o. Wide compatibility with devices featuring coaxial or Toslink digital o output, such as PS3, TV, Blu-ray players, HD DVD, home theater systems, and AV amplifiers. Plug-and-play design requires no drivers. Powered via USB cable. Durable aluminum alloy enclosure provides protection and efficient heat dissipation. Material: Aluminum alloy Color: Black Package includes: 1 x Digital to Analog o Converter 1 x Optical cable 1 x USB power cable Note: Light reflection and display differences may cause slight variations in color appearance. Measurement tolerance is +/- 1-3cm.