Ebaco AV/CVBS Composite to HDMI Converter Scaler 1080P (HDMI) Converts Coaxial or Toslink digital audio signals to analog L/R audio with 3.5mm Jack Support Headphone/Speaker Outputs Supports sampling rate at 32, 44.1, 48 and 96 KHz. 24-bit S/PDIF incoming bit stream on left and right channels Provides electromagnetic-noise-free transmission. Easy to install and simple to operate.