TURTLE BEACH SYSTEMS TBS-1115-01 Aa Micro + N/c Headphone Bundle N/c Earbuds + Virtual 5.1 USB Sound Optical S/PDIF In/Out for recording & playback of pure digital audio at resolutions of up to 24 Bits at 96KHz sample rate - allowing for pass-through of Dolby Digital & DTS multi-channel DVD sound to external A/V receivers Selectable 2, 4, 6, or 8 analog line output channels with 18 Bit resolution at up to 48 KHz sampling rate Converts stereo sound sources to multi-channel format - so you can listen to 2-channel MP3 music or movies with an enhanced multi-speaker surround sound environment Supports Game Surround Sound APIs such as EAX 2.0 & A3D Inputs - Mic, Stereo Line, S/PDIF, Internal connectors for CD & Aux audio sources