Musou RCA Analog to Digital Optical Toslink Coaxial Audio Converter Adapter with Optical Cable This is a Analog to Digital converter(Can NOT be used as a Digital to Analog Converter),Converts analog stereo audio signal from R/L input to Coaxial and Toslink outputs simultaneously. Supports uncompressed 2-channel LPCM digital audio signal output. Supports output sampling rate at 48 KHz. Provides electromagnetic-noise-free transmission. Easy to install and simple to operate with 1 year warranty from Musou