ITEM NAME:192kHz Digital Optical Coaxial Toslink To Analog RCA L/R 3.5mm Audio Convert3C Product Features: 〠Digital Analog Converter】This DAC Converter Converts Coaxial or Toslink Digital Audio Signals to Analog L/R Audio and Can Be Connected to External Devices Such as Amplifiers via a Standard RCA-Type Jack, You Can Also Choose 3.5mm Headphone Jack Output, Connect High-Fidelity Headphones, It's Ideal for Home or Professional Audio Switching. 〠.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.