Rocketek Volume Adjustable Digital to Analog(L/R) Audio Converter Adapter With 3ft Optical Toslink Cable and Stereo 3.5mm Jack- 192kHz/24bit Optical and Coaxial DAC Converts coaxial or optical digital audio input to analog stereo output over RCA and 3.5mm jack. Supports all popular sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, at up to 24-bit resolution CS8416 digital receiver chip, Switch selectable coaxial or optical input. Comes with 3ft optical Toslink digital audio cable. The 3.5mm Jack port Volume is adjustable and provides electromagnetic-noise-free transmission.