Panlong PL-DTAM Digital SPDIF Optical Toslink or Coaxial to Analog RCA L/R & 3.5mm Audio Converter Adapter Converts SPDIF Optical or Coaxial digital PCM audio to analog stereo and supports RCA and 3.5mm headphone outputs simultaneously without compromising performance Supports sampling rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution to ensure audio quality ultra low jitter and high fidelity using new 192kHz Digital Audio Receiver & 24-bit 192kHz DAC Auto sensing input with priority given to Optical when both Optical and Coaxial inputs are connected Compact, plug n play; premium, durable metal enclosure; USB power option and power adapter included