Digital to Analog Audio Converter - Converts coaxial or toslink digital PCM audio signals to analog L/R RCA and 3.5mm Jack audio simultaneously ( not capable of being reversed) Easy to set up & Lightweight - Connect the Optical or Digital Coax output of HDTV, TV Box and other devices with this digital to analog audio converter, then RCA L/R or 3.5mm Jack output on the other side with your headphone or stereo speaker. Not need any switch, just plug and play Supports Uncompressed 2-channel LPCM or PCM Digital Audio Signal Output; Provides Electromagnetic-noise-free Transmission(5.1 channel is incompatible, please set the audio output to PCM or LPCM) Sampling rates supported - Provides electromagnetic-noise-free transmission, sampling rate at 32, 44.1, 48, and 96 KHz, 24-bit S/PDIF incoming bit stream on left and right channels. Easy to Install and Simple to Operate - Can be Used for PS3, PS4, Xbox, Blu-ray Player, HD DVD, Home Cinema Systems, AV Amps, Etc.