Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm headphone outputs simultaneously * Supported sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution * Ultra low jitter and high fidelity design using new CS8416 receiver & CS4344 D/A converter chips * Auto sensing input selection with priority given to SPDIF; disable / disconnect SPDIF input for coaxial input application * Include dual voltage 100V-240V AC adaptor; Plug and play