Analog Stereo RCA to Digital Optical SPDIF Coax Audio Converter Adapter 48kHz/192kHz Selectable Sampling Rate Converts L/R Analog Audio to S/PDIF or TOSLINK Digital Audio Easily Convert Analog Stereo Audio (Red and White) Jacks to Toslink optical or Coaxial SPDIF Digital Audio Inputs: Right and Left RCA-type Stereo analog input ports Outputs: Coaxial and Optical digital audio ports NOTE; This converter is not backwards compatible, will not convert digital audio to analog audio