OREI DA9 Digital Optical Coax Coaxial Toslink to Analog RCA L/R Audio Converter Converts coaxial or optical digital audio input to analog stereo RCA output Supports all popular sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, at up to 24-bit resolution Provides electromagnetic-noise-free transmission Easy to install and simple to operate, Light and Small Ultra low jitter and high fidelity design