Digital Fiber Coaxial to Analog Audio Decoder Digital to Left and Right Channel Converter Condition: Item Type: Converter Material: ABS Color: As Pictures Shown Weight: Approx. 239g [Bidirectional switch] Please note that the converter supports digital-to-analog conversion, but does not support analog-to-digital conversion. [Support volume adjustment] Built-in high-fidelity amplifier chip, left/right output and 3.5mm can drive headphones/sound impedance is 16~150ohm. Compatible volume control, and the volume control knob is only used to adjust the number of headphone jack and RCA jack, non-coaxial cable or  fiber forToslink. [Maximum 192KHz sampling rate] Using the volume knob, you can adjust the volume of the RCA L/3.5mm audio jack output for R+ use (Note: you cannot control for Toslink or coaxial audio output). It actually supports 32, 44.1, 48, 96 and 192 KHz sampling rates, as well as the incoming 24-bit S/PDIF bitstream on the left and right channels.