This brand new Digital to Analog Audio Converter converts coaxial or Toslink digital PCM audio signals to analog L/R RCA and 3.5mm Jack audio. It also can be used for PS3, XBox, Blue-ray player, HD DVD, etc. which have no RCA(L/R) outputs or 3.5mm Jack output. Features: - Converts coaxial or toslink digital PCM audio signals to analog L/R RCA or 3.5mm Jack audio. - Available for connection to an external device such as an amplifier via standard RCA jacks or a headphone via 3.5mm jack cable - Supports uncompressed 2-channel LPCM digital audio signal output - Supports sampling rate at32KHz, 44.1KHz, 48KHz and 96KHz; - 24-bitS/ PDIF incoming bit stream on left and right channels - Provides electromagnetic-noise-free transmission - Easy to install and simple to operate - Compact size and easy to carry Specifications: Color: Black Housing: Metal Weight: approx 90g Input audio connector: 1 x Toslink, 1 x RCA (Coaxial) Output audio connector: 2 x RCA(R/L), 1 x 3.5mm Jack Dimension: 51 x 41 x 26mm Package List: 1 X Digital to analog audio converter 1 X Toslink cable (Optical cable) 1 meter 1 X USB power cable 1 X User manual Note: 1) When RCA and 3.5mm output are both connected, output priority will be given to 3.5mm headphone output. 2) Cheaper Converter (without 3.5mm jack) also available, Please check my other listings.