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 outputs connect to audio amplification devices with RCA or 3.5mm interfaces. Supports optical to RCA, optical to 3.5mm, Toslink to RCA, and similar conversions. 192kHz DAC Converter: Converts SPDIF digital audio signals to analog RCA and 3.5mm output. Digital-to-analog converter supports conversion from optical Toslink digital audio to analog audio. Not designed for RCA or 3.5mm to optical conversion. 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 to install and operate. 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 or 3.5mm to optical conversion. Set your TV audio output to PCM format before use. Verify device compatibility and interface type before purchase.