Fiio D3 (D03 K) Digital to Analog Audio Coverter with Extreme Audio Optical TOSlink Cable and RCA to RCA Audio Cable (192kHz/24bit Optical and Coaxial DAC) Supports up to 24-bit/192 kHz input (PCM only, no support for Dolby Digital or DTS formats RCA coaxial and TOSLink digital inputs (switch selectable) Dual RCA phono and 3.5mm mini stereo output connectors Converts a digital coaxial/optical S/PDIF signal to two-channel (left/right) analog output, which can then be fed to an amplifier or to WLAN headphones Includes Extreme Audio Gold plated RCA to RCA cable and Extreme Audio gold plated TOSLink Optical Cable