Gefen Digital Audio To Analog Audio Adapter/Converter (GTV-DIGAUD-2-AAUD) Takes a coaxial/optical (S/PDIF or TOSLink) digital audio source and converts it to standard analog left/right audio, available for connection to an external device such as an amplifier or recording deck. Bridge your legacy sound system with digital sources such as DVD and CD players that don't have RCA-style analog outputs. Accepts uncompressed digital audio as input with 32, 44.1, 48 and 96 KHz sample rates Supports 2-channel LPCM (Linear Pulse Code Modulation) and 24-bit S/PDIF incoming bitstream on left and right channels. Compact and easy to install.