FIIO D07 (D7) Digital to Analog Audio Converter with SMI Gold Plated 6ft Optical TOSLink Cable and RCA-to-3.5MM Audio Cable- 192kHz/24bit Optical and Coaxial DAC Converts coaxial or optical digital audio input to analog stereo output over RCA and 3.5mm mini jack Supports all popular sample rates including 32kHz, 44.1kHz, 48kHz and 96kHz, at up to 24-bit resolution Decodes Dolby and DTS signals for excellent compatibility with modern HDTVs. Switch selectable coaxial or optical input. Include USB Charger, Gold Plated RCA-to-3.5mm Audio Cable, 6ft SMI premium gold plated TOSLink Optical Cable with tip protectors.