J-Tech Digital Premium Quality Optical SPDIF/Coaxial Digital to RCA L/R Analog Audio Converter with 3.5mm Jack Support Headphone/Speaker Outputs (Digital to Analog) Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm headphone 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 Free lifetime technical support from the manufacture and free 1 Year Manufacturer Warranty from J-Tech Digital.