ITEM NAME:192kHz Digital Optical Coaxial Toslink To Analog RCA L/R 3.5mm Audio Conver Bj.It Actually Supports Sampling Rate at 32, 44.1, 48, 96 and 192 KHz, and 24-Bit S/PDIF Incoming Bit Stream on Left and Right Channels. Input interface Toslink, Coaxial. Output interface R/L RCA, Toslink, Coaxial, 3.5mm.