ITEM NAME:Coaxial or Toslink Digital to Analog Audio Converter Adapter L/R Audio Switching Comfortable Wearing Ear Pads Cushion Covers for SONY MDR-XB700 Headphone 29.69 AUD Free.It converts Coaxial or Toslink digital audio signals to analog L/R audio. Converts Coaxial or Toslink digital audio signals to analog L/R audio. Input Audio: Coaxial or Toslink digital audio. Input audio connector: Toslink, 1XRCA(Coaxial).