This DAC converter can convert coaxial or digital audio signals to analog L/R audio and can be connected to external equipment such as amplifiers via standard RCA jacks. The two-way switching design makes it more than just a DAC converter; it not only supports digital-to-analog conversion but also supports Toslink to coaxial and coaxial to Toslink. Built-in high-fidelity amplifier chip, L/R, and 3.5mm output can drive 16~150Ω impedance headphones/audio, and the volume control knob is only used to adjust the volume of the headphone jack and RCA jack. Equipped with a 4.0OD optical cable, coaxial cable, and power adapter, no additional software installation is needed; just plug and play. Set the audio output to PCM or LPCM. You can adjust the volume of the audio output from the RCA L/R+3.5mm jack, and it supports sampling rates of 32, 44.1, 48, 96, and 192 KHz, as well as 24-bit S/PDIF input bitstreams on the left and right channels.