Optical SPDIF Toslink Coaxial Digital to RCA L/R Analog Audio Converter 192kHz/24bit DAC with 3.5mm Jack Supports Headphone + Speaker Outputs Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and supports 3.5mm headphone output simultaneously Supports sampling rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution Ultra low jitter and high fidelity using new 192kHz Digital Audio Receiver & 24-bit 192kHz DAC Auto sensing input selection with priority given to SPDIF; disable / disconnect SPDIF input for coaxial input application Compact and plug n play; dual voltage 100V-240V AC adaptor included