VIZIO VSB202 Universal HD Sound Bar - Manufacturer Refurbished High-performance 32-bit 150MHz DSP audio engine Advanced 24-bit linear PCM to PWM engine with integrated thermal, over-current, over voltage, over current protection Latest Virtualization & Volume Leveling Technology from SRS Labs, SRS TruSurround HD virtual surround Impressive Sound Pressure Level measuring 98dB SPL max @ 1M FOR BEST PERFORMANCE WE HIGHLY RECOMMEND USING AN OPTICAL CABLE (NOT INCLUDED)