Digital Coax Coaxial S/PDIF to Optical TOSlink Audio Converter HD 24bit/192KHz, SPECIALTY-AV Model CO-192 Converts Digital SPDIF Coax to Digital Optical TOSlink Audio. Sample rates up to Max 24 Bit and Max 192KHz as well as lower Bit/KHz rates. Maintains all Surround Formats in the conversion process up to 7.1. Active circuitry will maintain full signal integrity even on long cable runs. Other budget priced converters online can only convert 44.1kHz/48kHz, why compromize your sound quality.