ITEM NAME:Optical Coax Toslink Digital to Analog Converter Audio Adapter with Aux 3.5mm Comfortable Wearing Ear Pads Cushion Covers for SONY MDR-XB700 Headphone 29.69 AUD Free.Converts Coaxial or Toslink digital audio signals to analog L/R audio and 3.5mm Jack audio simultaneously ( not capable of being reversed). Input Audio: Coaxial or Toslink digital audio. 1 x 1.8m Optical Cable(Toslink cable).