GEFEN GTV-192KUSB-2-ADAUD USB to Analog and Digital Audio Decoder Accepts high resolution digital audio from a USB source, and outputs digital audio and analog audio Accepts up to 24 bits of uncompressed 2-channel LPCM digital audio at 44.1, 48, 88.2, 96, 176.4, or 192 kHz sampling rate Outputs 2-channel LPCM digital audio up to 24 bits and 192kHz Outputs 2-channel analog audio via L/R RCA outputs and 1/4-inch headphone jack Allows listening to locally stored or streaming digital media from a PC or MAC using an AV receiver, analog amplifier, or headphones