ITEM NAME:Digital to Analog Converter DAC Digital SPDIF Toslink to Analog Stereo Audio L/R Description: 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) Input Audio Connector: 1 x Toslink, 1 x RCA (Coaxial); Output Audio Connector: 2 x RCA(R/L), 1 x 3.5mm Jack;.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). Input audio connector: 1 x Toslink, 1 x RCA (Coaxial).