This Digital to Analog Audio Converter converts Digital Coaxial or Digital Optical (Toslink) audio signals into stereo analog audio signals for connection to an external device, such as an amplifier, using standard RCA audio cables. - Converts Coaxial or Optical (Toslink) digital stereo audio signals to analog stereo audio - Supports sampling rates at 32, 44.1, 48, and 96 kHz - 24-bit S/PDIF incoming bit stream on left and right channels - Provides electromagnetic-noise-free transmission - Easy to install and simple to operate - Supports 2-channel PCM (stereo) audio input signals only