ITEM NAME:192KHz USB DAC Digital to Analog Audio Converter, with Remote, Bass Adjustment . img *{margin:0;padding:0;.Support 32KHz, 44.1KHz, 48KHz, 96KHz and 192KHz sampling rate, it supports uncompressed 2 channel PCM audio signal output. DAC audio converter converts digital audio SPDIF or Coaxial to analog stereo RCA LR and 3.5mm audio signal output.