This Digital to Analog Audio Converter is designed for either home or professional audio switching. It converts Coaxial or Optical (Toslink) digital audio signals to analog L/R audio signals for connection to an external device, such as an amplifier, via standard RCA-style jacks.Features * Converts Coaxial or Optical (Toslink) digital stereo audio signals to analog stereo audio* Supports sampling rate at 32, 44.1, 48 and 96 KHz* 24-bit S/PDIF incoming bit stream on left and right channels* Provides electromagnetic-noise-free transmission* Easy to install and simple to operate* Support for 2-channel PCM (stereo) audio input signals only*** 30-day easy returns. No restocking fee. Free lifetime technical support. 1 year warranty. ***