[Digital to Analog Audio Converter] Simple solution to convert coaxial or digital optical audio input to analog stereo L/R RCA and 3.5mm audio signal output. Make sure to change the audio output format to PCM or LPCM. (NOTE: It is only a Digital to Analog Audio Converter, not an Analog to Digital Audio Adapter; input and output cannot be reversed.) [Support Multiple Sampling Rates] Supports sampling rates at 32kHz, 44.1kHz, 48kHz, and 96kHz; 24-bit S/PDIF incoming bit stream on left and right channels. Supports speakers and headphones playing simultaneously. Built-in interference immunity and no-signal-input squelch circuit provide clear, electromagnetic noise-free audio transmission. (NOTE: Does not support 192kHz sample rate audio) [Easy to Use & Simple Settings] Connect the optical or coaxial cable to the signal source and converter, then connect the RCA or 3.5mm audio cable to the output device and converter. Set the audio format to uncompressed 2-channel LPCM or PCM in your TV or other source devices. (Note: 5.1 channel is incompatible; set audio output to PCM or LPCM: Settings-Sound-Audio Format-PCM/LPCM) [Wide Compatibility] This DAC audio converter works with devices that have coaxial or Toslink digital output. Easy to install and operate, no driver required. Powered via USB cable. Compatible with PS3, PS4, TV, Xbox, Blu-ray players, HD DVD, home cinema systems, AV amplifiers, and more. [Durable Quality] Heavy-duty aluminum alloy enclosure protects internal components and aids in heat dissipation for stable performance. Material: Aluminum alloy Color: Black Package Contents: 1 x Digital to Analog Audio Converter 1 x Optical Cable 1 x USB Power Cable Only the items listed are included; other products are not included. Note: Lighting effects and display differences may cause slight variations in color between the image and the actual item.