Fangrui Product Details [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 Rate At 32khz, 44.1khz, 48khz And 96khz; 24-bit S/ Pdif Incoming Bit Stream On Left And Right Channels. Support Speakers And Headphones Play Simultaneously. Built-in Interference Immunity And No Signal Input Squelch Circuit, Provides Crystal Clear Electromagnetic Noise-free Mission. (note: Do Not Support 192khz Sample Rate Audio) [easy To Use Simple Settings]connect The Optical Or Coaxial Cable To The Signal Source And Converter, And Then Connect The Rca Or 3.5mm Audio Cable To The Output Device And Converter. Please Set The Audio Format To Uncompressed 2-channel Lpcm Or Pcm In Your Tv Or Other Source Devices