Built-in Audio Amplifier Chip: Professional audio amplifier chip amplifies the RCA output level for pure and clear sound. Compact and lightweight design allows easy connection and installation without taking up space. Input and Output: Optical/Toslink/SPDIF input connects to HD TV, DVD player and other devices; RCA and 3.5mm output connects to audio amplification devices with RCA or 3.5mm interface. Supports optical to RCA, optical to 3.5mm, Toslink to RCA, and similar conversions. 192kHz DAC Converter: Converts SPDIF optical/Toslink digital audio signals to analog RCA and 3.5mm audio output. Digital-to-analog conversion supports 192kHz sampling rate. High Sampling Rate Support: Supports sampling rates of 32, 44.1, 48, 96, and 192kHz, with 24-bit SPDIF incoming bit stream on left and right channels. Plug and Play: Easy setup and operation. Compatible with HD TV, set-top box, DVD/Blu-Ray players, and game consoles. Note: This DAC converter is not compatible with DTS 5.1 channel signals such as Dolby AC3. It does not support RCA/3.5mm to optical conversion. Set your TV audio output to PCM format before use. Verify device compatibility before purchase.