Upgraded DAC Audio Converter: Converts Coaxial or Toslink digital PCM/ LPCM audio signals to analog L/ R RCA ( NOTE: Not capable of being reversed, this DAC converter can only be used as digital in to analog out and Sony 4K TVs are not supported ) Digital to Analog Audio Converter: Can be Used for PS3, PS4, PS5, Xbox, Roku,Blu-ray Player, HDTV DVD, Headphone, Home Cinema Systems, AV Amps Etc. Multi-Point Connection: Input Point:1 x Toslink, 1 x RCA (Coaxial); Output Point: 2 x RCA(R/L), 1 x 3.5mm Jack; 1x5.5mm 5V/2A Power Supply ; Do Not Use Other Plugs, It Can Only Use 5V 2A Plug.Supports Sampling Rate at 32KHz, 44.1KHz, 48KHz, 96KHz,192KHz, 24-bit S/ PDIF Incoming Bit Stream on Left and Right Channels.