Converts coaxial or toslink digital audio signals to analog L/R audio and connects to an external device such as an amplifier via standard RCA jacks. * Supports uncompressed 2-channel LPCM digital audio signal output. * Supports sampling rate at 32, 44.1, 48, and 96KHz. * 24-bit S/PDIF incoming bit stream on left and right channels. * Provides electromagnetic-noise-free transmission.