• 192 kHz digital to analog audio converter designed for professional audio signal processing. • Converts SPDIF optical signals into a 3.5 mm analog audio interface for stereo amplifiers or headphones. • Features a professional audio amplifier chip and dual-channel operational amplifier for pure and clear sound. • Includes a volume control for precise output level adjustment. • Compact and lightweight design with an integrated 1-meter 3.5 mm audio cable to save space. • Supports sampling frequencies of 32, 44,1, 48, 96, and 192 kHz with a 24-bit bitstream. • Compatible with HDTV, set-top boxes, DVD/Blu-Ray players, and game consoles. • Plug and Play installation with no software or drivers required. • Note: Requires setting audio output to PCM format as it is not compatible with 5.1 channel signals such as Dolby AC3.