Portta Digital Coaxial Toslink to Analog RCA L/R Audio Converter with 3.5mm Jack Support Headphone/Speaker Output Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm Cable outputs simultaneously; Supported sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution Ultra low jitter and high fidelity design using new receiver D/A converter chips Auto sensing input selection with priority given to SPDIF; disable / disconnect SPDIF input for coaxial; Input application