ITEM NAME:Optical Coaxial Digital to Analog Audio HiFi Headphone Converter Amplifier Product Description Description: Digital Optical Coaxial Toslink to Analog Audio RCA L/R 3.5mm HiFi Audio Converter Amplifier Feature: 1. The converter can convert coaxial or non-digital audio signals into analog L/R audio, and can be connected to an external device such as an amplifier through a standard RCA Jack, or a 3.5mm headphone jack output, connected to the high security True headphones, which are ideal for home or professional audio exchange. 2..It supports not only digital to analog converters, but also digital to digital (supports ToSink to coaxial and coaxial to TSLink). It actually supports sample rates of 32, 44.1, 48, 96, and 192KHz, as well as 24-bit S/PDIF input bit streams on the left and right channels.