Orei DA21X Premium Optical SPDIF/Coaxial Digital to RCA L/R Analog Audio Converter with 3.5mm Jack Support Headphone/Speaker Outputs Converts S/PDIF or Optical (Toslink) to analog R/L Audio signal with selectable switch for coaxial or optical input. Ultra low jitter and high fidelity design using new receiver & D/A converter chips with durable metal casing Supports all popular sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, at up to 24-bit resolution Input: S/PDIF x 1, TOSLINK x 1; Output: L/R audio x 1, 3.5mm Audio x 1. Dimensions: 76 x 56 x 22mm, Weight: 47g, Includes Power Adapter Not Compatible with Panasonic Viera TVs. Supports PCM Mode Only - Will not convert 5.1 Channel or Dolby/DTS. Please set the input switch to Coax or Opt depending on the source