[Digital to Analog Audio Converter] Converts coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Allows changing the audio output to PCM 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 Multiple Sampling Rates] Supports sampling rates at 32kHz, 44.1kHz, 48kHz, and 96kHz; 24-bit S/PDIF incoming bit on left and right channels. Supports speakers and headphones playing simultaneously. Features interference immunity and no signal input squelch circuit, providing electromagnetic noise-free transmission. (NOTE: Does not support 192kHz sample rate audio) [Easy to Use & Simple Setup] 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. Please set the audio to uncompressed 2-channel LPCM or PCM in your TV or other source devices. (Note: 5.1 channel is incompatible. Please set the audio output to PCM or LPCM: Settings-Sound-Audio Output - PCM/LPCM) [Wide Compatibility] This DAC audio converter works with devices that have 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 Systems, AV Amps, etc. [Durable Quality] Heavy-duty aluminum alloy enclosure protects internal components and helps keep the unit cool by aiding in heat absorption and dissipation. Material: Aluminum alloy Color: Black Package Contents: 1 * Digital to Analog Audio Converter 1 * Optical Cable 1 * USB 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 image to appear slightly different from the real thing. The measurement allows an error of +/- 1-3cm.