Portta Audio Converter DAC Digital Coaxial or Toslink to Analog Stereo Audio R/L 3.5mm Converter Adapter with 1.8m TOSLINK Cable Support PS3/4 XBox Sky HD Plasma Blu-ray Home Cinema Systems AV Amps Apple TV * Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm Cable outputs simultaneously * Supported sample rates including 32kHz 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution * Ultra low jitter and high fidelity design using new receiver & D/A converter chips * Auto sensing input selection with priority given to SPDIF; disable / disconnect SPDIF input for coaxial Input application