ITEM NAME:Digital to Analog Audio Converter 192KHz, DAC Digital SPDIF Coaxial Optical img *{margin:0;padding:0;.192KHz Digital to Analog Audio Converter: Converts coaxial or toslink digital PCM audio signals to analog L/R RCA and 3.5mm Jack audio simultaneously ( not capable of being reversed). Supports Sampling Rate at 32KHz, 44.1KHz, 48KHz, 96KHz, 192KHz; 24bit S/ PDIF Incoming Bit Stream on Left and Right Channels.