J-Tech Digital Digital to Analog Audio Converter Optical SPDIF/Coaxial Digital to RCA L/R Analog Audio 192kHz/24bit Optical and Coaxial DAC with Cirrus CS8416 Digital Receiver Chip Converts coaxial or optical digital audio input to analog stereo output over RCA Cirrus CS8416 digital receiver chip, Switch selectable coaxial or optical input. Supports all popular sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, at up to 24-bit resolution Easy to install and simple to operate Free lifetime technical support from the manufacture and free 1 Year Manufacturer Warranty from J-Tech Digital.