Whizzotech Coaxial to Toslink Optical Digital Audio Converter 24bit/192K HD sampling You can plug your Digital Audio Coax in and get Toslink Digital Optical Out. This can transform a digital RCA Coaxial (S/PDIF) audio signal to a Digital Toslink Optical signal. This coaxial to optical converter will allow you to connect the coaxial digital audio output from your TV, DVD, cable or STB receiver to a Toslink digital optical input. This audio splitter works with all digital audio device such as HDTV, Blue-ray DVD player, HD cable box, Ps3, HD receivers, home theater systerm and all other HD devices. It is all plug and play. Simply plug the power supply, connect the optical toslink (Coax) cable betweer the optical (Coax) audio source/the end receving devices and the setup is all done. Used 24-bit audio DSP, 96KHz Digital recivers, 24bit ADC, supports all S/PDIF digltal audio transmission for uncompressed PCM, LPCM, Dolby AC-3, Dolby 5.1 Dolby Digital and DTS sound. This product will NOT convert ANALOG AUDIO (typically Left&Right-Red and White RCA audio to the Digital Audio Format)