This Toslink S/PDIF 1x3 Splitter allows you to connect a single digital optical S/PDIF (Toslink) audio source to up to three devices, such as a television, audio amplifier, AV receiver, etc. It supports 2 channel high definition audio sources, including LPCM, DTS, and Dolby Digital. It has a 96kHz sampling rate, supports signal re timing, and can transmit audio to distances up to 131 feet (40 meters) using an optical cable with a loss of less than 0.2dB/m.