SMSL SD-1955 DAC Optical Coaxial Decoder - best audio conversion with OP275G circuit High-end multi-functional mini-DAC (converts the following): Optical Coaxial USB Digital Audio Decoder &gt; Analog Out Variable Sample Rates and Bit Depth: 44.1K-96K/16Bit-24Bit Immersion Gold circuit boards, quality production processes DC24V power supply with all copper transformers (included)