DB Tech Digital to Analog Audio Converter for all Panasonic VIERA TC-L32C5, TC-L32U3, TC-L37U3, TC-L42U30 & TC-L42U5 Full HD LCD Large Screen TV To Enable You to Connect Your Headphones or Sound System Converts the digital audio signals from any television, DVD player, multi media player, gaming console or sound system that has a coaxial or optical toslink digital audio output and convert the digital audio signals into analog audio signals, thus allowing the connection of a analog sound system, amplifier, speaker or headphone, so that you can listen to the program through your analog device. Inputs are Coaxial S/PDIF or Optical Toslink digital, and outputs are analog RCA right & left or AUX 3.5mm output jack. Latest High Tech design, that provides electromagnetic noise-free transmission. 24-bit S/PDIF incoming bit stream on left and right channels. Simple and easy to connect and requires no operating skills. Extremely small and compact, yet very durable with strong metal body, can be placed anywhere close to your system and will never be in the way. This converter can be used for either home or professional use. Compatible with all televisions, HDTV, DVD Players, Gaming Consoles and Sound Systems that have Coaxial S/PDIF or Optical Toslink Digital Outputs and Compatible with all Headphones, Wireless Headphones, Ear Buds, Amplifiers, Home Theater Sound systems and Speakers that have analog RCA (Standard) right & left inputs or (mini) 3.5mm auxiliary Plugs. Includes 6 foot Fiber Optic, Extra Durable OD 6.0mm Heavy Duty Toslink Optical Cable with Gold Plated Connector Tips.