Easyday Digital to Analog Audio Converter with Digital Optical Toslink and S/pdif Coaxial Inputs and Analog RCA and AUX 3.5mm (Headphone) Outputs - 6 Foot Heavy Duty Optical Toslink Cable with Gold Plated Connector Tips Included Supports uncompressed 2-channel LPCM digital audio signal output (Not Support Dolby 5.1 surround ) Support 3.5mm audio jack output, Built in Chipset: Cirrus Logic 8416 Supports sampling rate at 32, 44.1, 48, 96 and 192 KHz Easy to install and simple to operate and 24-bit S/PDIF incoming bit stream on left and right channels