Easyday Digital Spdif to Analog Audio RCA R/L Converter with 1.5m Optical Toslink Cable Adapter for DVD Hdtv Ps Supports uncompressed 2-channel LPCM digital audio signal output Supports sampling rate at 32, 44.1, 48, and 96 KHz Provides electromagnetic-noise-free transmission Easy to install and simple to operate 24-bit S/PDIF incoming bit stream on left and right channels