OREI HDA-102IR can not only split the HDMI signal to 2 outputs. It can also extract digital audio signal from the HDMI input and convert it to Optical Out and 3.5 mm Jack. The SPDIF output supports 5.1CH Dolby Digital 5.1CH / AC3 & DTS 5.1CH audio. User can extract audio signal from HDMI input for stereo / headphone application and use SPDIF output for surround receiver 5.1CH audio setup when HDMI source sends DD / DTS 5.1CH. Support all HDMI sources. With IR, allows you to control from anywhere.