Panlong Premium Digital to Analog Audio Converter with 6ft Optical Toslink Cable - Optical SPDIF Toslink or Coaxial to RCA L/R & 3.5mm Jack Converts Optical SPDIF Toslink or Coaxial digital PCM audio input to analog stereo RCA L/R and supports 3.5mm headphone output simultaneously Premium quality with durable metal casing design for excellent heat dissipation and stability Supports sampling rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, and up to 24-bit resolution, ensuring ultra-low jitter and high fidelity Includes a 6ft Optical Toslink digital audio cable Easy to use, just Plug and Play; one-year warranty by Ace Deal