[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 sure 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.) [Support Multiple Sampling Rates] Supports sampling rate at 32 KHz, 44.1 KHz, 48 KHz, and 96 KHz; 24-bit S/PDIF incoming bit on the left and right channels. Supports speakers and headphones playing simultaneously. Built-in interference immunity and no signaling input noise reduction circuit, provides electromagnetic noise-free transmission. (NOTE: Does not support 192 KHz sampling rate audio) [Easy to Use and Simple Settings] Connect the optical or coaxial cable to the signal source and the converter, and then connect the RCA or 3.5mm audio cable to the output device and the 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 use, no need to install any driver. Powered by USB cable. Can be used for PS3, , TV, , Blu-ray player, HD DVD, home theater, AV amplifier, etc. [Durable] Robust aluminum alloy casing protects the interior and keeps the unit cool by assisting with 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, others are not included. Note: Light reflection and different displays may cause the color of the item in the picture to look a little different from the real one. The allowed measurement error is +/- 1-3 cm.