ITEM NAME:Optical Toslink Coaxial Digital to Analog Audios Converter AUX Adapter Jack N1K3 Product Features: Digital Analog ConverterThis 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.