Instruction: Extract information from the supporting document to answer the given question.

Input:
Question: Will this work with a Panasonic TC-55LE54 that has PCM/Dolby,Fiber Optic digital audio out going to a 3.5 mm jack on BOSE Quiet Comfort 15 headphones?
Document: I had the doubt about if it could work becuase my TV Panasonic have their audio digital output with not straight PCM because it only use Dolby Digital in the audio output. I take the risk and now I am happy using my analog Wireless Seinheisser Headphones. You plug it and begin to hear the audio. It come with their own not so hight quality optic cable, so I think it dont deserve the aditional optical cable buy. But if you want a better quality and longer optic cable buy appart.
I tried another converter (SANOXY AGPtek Digital Optical Coax to Analog RCA Audio Converter Adapter) to connect ny headphones to my TV, it didn't work.Tried this Digital to Analog Audio Decoder Converter - Transfer the DTS/AC-3 Digital Signal and Stereo(R/L) Audio Signal into 5.1 Analog Output.It works perfectly.Sound is clear, lots of options, all you need to buy with it is the Digital Optical Audio Toslink Cable, then you're all set.Recommended!! !
I have an LG television with only a Optical Digital Audio Out jack. I purchased a set of wireless speakers. The speakers plug into a wall outlet and the wireless signal box for the speakers connect to the TV using a 3.5mm audio jack (a headphone jack). Probem: there was no headphone jack on the TV. This converter solved my problem.The back of this Converter has three jack options to send audio from your TV into the converter:1.
Some problem with it working, but was entirely my fault: LG TV was set to deliver Digital Output to PCM which actually cut 5.1 and delivers only stereo.After setting audio TV on auto digital output, the signal is as expected: tested with Bungie wmv on Xbox 360.1 star less because the channel are mixed up: left is right on both front and rear (on logitech z506)
Working as expected, the center channel is sharing same 3.5mm jack with sub-woofer, so it is one mono channel out to center and the other mono out to sub-woofer, if you run a pair of speakers for center you will need a 3.5mm splitter and a mono-stereo converter.
This item saved me $167+ on buying a 5.1 receiver. It works like a charm and I'm running my 5.1 Surround system out of the headphone (digital signal, by the way) jack. It's GREAT!
This is an excellent product, I was able to connect my Altec Sound System to my iMac computer. Thanks to the Digital to Analog Audio Decoder Converter, I am getting all the original sounds that originally came with the system, such as Prologic, Quad, Dolby Digital, Stereo and StereoX2. I would highly recommend this product
Coaxial Cable (cable not included)3. 3.5mm auxiliary Cable (cable not included)The front of the Converter has four options to connect the converter to your speakers1. cen/sw (3.5mm jack - not included)2. fl/rr (3.5mm jack - my wireless speakers came with a 3.5mm headphone cable that worked in this jack)*3. sl/sr (3.5mm jack - not included)4.
This item could not have been more ideal for my setup. My new tv only has optical out, and this thing converts it right to 3.5 mm surround sound plugs, just what my speakers use! It even has an aux input so I can have my pc hooked up at the same time. I have not tried coax but mine decodes Xbox 360 (via hdmi) and cable tv into actual 5.1 surround sound with minimal background noise.
My old amplifier manufactured in 2000 does not have a Dolby Digital/DTS decoder but has discrete 5.1 analog RCA inputs. Instead of buying a new amplifier I decided to buy this decoder, despite other owners claiming it simulates 5.1 surround sound instead of discretely decoding the signal.
Answer: Don't use this as an in between for headphones.  This device takes audio from optical and stero inputs, decodes various signals, then outputs to 5 channels (plus a subwoofer) via the standard headphone jack.  Unless your Bose headphones have 3 different jacks (not at all likely) this would be pointless because you will only be able to use 2 of the 6 channels.  Not to mention that I thought headphones were meant to be portable, this device is not.....  With the above hardware problems, the more software decoding questions you had are actually irrelevant.