FiiO D3 (D03K) Digital to Analog Audio Converter With Micca 6ft Optical Toslink Cable - 192kHz/24bit Optical and Coaxial DAC Converts coaxial or optical digital audio input to analog stereo output over RCA and 3.5mm mini jack Supports all popular sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, at up to 24-bit resolution Cirrus CS8416 digital receiver chip Switch selectable coaxial or optical input. Comes with Micca 6ft optical Toslink digital audio cable.