Panlong Digital to Analog Audio Converter Digital Optical Toslink/SPDIF or Coaxial Inputs to L/R RCA and 3.5mm Jack Outputs Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and supports 3.5mm headphone output simultaneously Supports all popular sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution Ultra low jitter and high fidelity by using the newest 192kHz Digital Audio Receiver and 24-bit 192kHz DAC chipsets Auto sensing input selection with priority given to SPDIF; disable / disconnect SPDIF input for coaxial Input application Provides electromagnetic-noise-free transmission; easy to install and simple to operate; one-year warranty by Ace Deal