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The SM-D2A Digital to Analog Audio Converter allows you to convert your digital audio sources into more conventional analog audio. It converts Coaxial or Toslink digital audio with 2 possible outputs, right/left RCA and 3.5mm stereo audio. This allows you to connect your digital audio devices to a stereo receiver with RCA inputs or headphones. Convert Coaxial or Toslink digital audio signals to analog R/L audio with auxiliary 3.5mm jack Supports sampling rates at 32, 44.1, 48 and 96 KHz Supports dual-channel 24-bit S/PDIF Digital conversion with no noise Simple to install and easy to operate Low power consumption