Easily switch from digital to asnolog and analog to digital with a simple switch. Convert the optical audio signal Toslink or SPDIF to analog L / R Supports sampling frequency at 32.44.1, 48 and 96 kHz Supports stereo L / R input through a 3.5 mm audio jack Output 2channel uncompressed LPCM digital audio signal output LPCM output signal output at 48kHz Noisefree transmission Monster Inc Mn Digital / analog Adapt. Specifications. Color Black