Accept audio from a USB source and convert it to digital and analog The GefenTV High Resolution USB to Analog and Digital Audio Decoder is ideal for anyone who wants to listen to streaming digital media coming from a computer to their analog or digital sound system using left/right speakers. The decoder supports digital audio up to 24 bits and 192kHz sampling rate coming from the USB port of a Windows PC or MAC computer, and converts it to optical digital (TOSLINK) and analog left/right audio. The outputs of the decoder can be connected to A/V Receivers, analog pre-amplifiers, or headphones. It is compact, easy to install, high performance, and versatile.