Blusmart&reg; Audio Converter Adapter Digital Coaxial Toslink Audio signals to analog R/L RCA 1. Converts Coaxial or Toslink Digital Audio Signals to Analog L/R Audio 2. Supports Sampling Rate at 32, .44.1,48 and 96KHZ 3. 24-bit S/ PDIF Incoming Bit Stream on Left and Right Channels 4. Provides Electromagnetic Noise Free Transmission 5. Supports Uncompressed 2-channel LPCM Digital Audio Signal Output. Easy to Install and Simple to Operate