1、Upgraded DAC Converter: Converts Coaxial or for Toslink digital PCM/ LPCM audio signals to analog Left Right RCA and 3.5mm Jack audio (Not capable of being reversed). Can be used for PS3, for PS4, for Xbox, HD DVD, home cinema systems, AV Amps, etc. 2、192KHz Sampling Rate: Digital to analog signal converters actually Support sampling rate at 32KHz, 44.1KHz, 48KHz, 96KHz, and 192 KHz; 24‑bit S/PDIF incoming bit stream on left and right channels, provides crystal clear electromagnetic noise free transmission. 3、Plug and Play: Simple installation and easy operation, needn't install extra driver. In addition, the DAC adapter comes with an optical cable and a power adapter for transmitting digital and providing power respectively. (Please set PCM/LPCM format when using) 4、Audio In and Out: Input Audio Connector: 1 for Toslink, 1 x Coaxial (Coaxial Cable is not Included); Output Audio Connector: 2 x RCA (R/L, RCA Cable isn't Included), 1 x 3.5mm Jack. (NOTE: Not support for AC3, DTS, and any other SPDIF that is not in PCM format.) 5、Unique Aluminum Alloy Design: Aluminum alloy case, lightweight, durable and heat esisted; Gold Plated sockets, enhance HD sound signals over long distance broadcasting smoothly. Powered by 5V/1A Power Adapter. Note: Due to the light and screen setting difference, the item's color may be slightly different from the pictures. Please allow slight dimension difference due to different manual measurement.