This digital-to-analog audio converter seamlessly converts optical/coaxial digital audio signals to stereo RCA (L/R) and 3.5mm jack analog audio signals simultaneously (CANNOT be reversed). A simple and effective way to connect your newer TV to an older receiver/amplifier and headphones. Supports sampling rates including 32KHz, 44.1KHz, 48KHz, and 96KHz; 24-bit SPDIF incoming bit stream on left and right channels. (NOTE: Does not support 192kHz sampling rate audio) Input audio connector: 1 x Toslink, 1 x RCA (coaxial); Output audio connector: 2 x RCA(R/L), 1 x 3.5mm jack; Powered by 5.5mm USB power cable (power adapter NOT included); Do not use other connectors, it can only use a 5V 1A connector. The digital-to-analog audio converter supports uncompressed 2-channel LPCM or PCM digital audio signal output; Provides electromagnetic noise-free transmission (5.1 channel is incompatible, please set the audio output to PCM or LPCM). Easy to install and simple to use; Can be used for PS3, PS4, Apple TV, Xbox, Blu-ray players, HD DVD, home theater systems, AV amplifiers, etc.