High Quality Optical SPDIF/Coaxial Digital to RCA L/R Analog Audio Converter with 3.5mm Jack,Black onverts coaxial or toslink digital audio signals to analog L/R audio and connects to an external device such as an amplifier via standard RCA jacks. Supports uncompressed 2-channel LPCM digital audio signal output. Supports sampling rate at 32, 44.1, 48, and 96KHz. 24-bit S/PDIF incoming bit stream on left and right channels. Easy to install and simple to operate