This Digital to Analog Audio Converter converts Digital Coaxial or Digital Optical (Toslink) audio signals into stereo analog audio signals for connection to an external device; such as an amplifier; using standard RCA audio cables. Features: Converts Coaxial or Optical (Toslink) digital stereo audio signals to analog stereo audio Supports sampling rates at 32; 44.1; 48; and 96 kHz 24-bit S/PDIF incoming bit stream on left and right channels Provides electromagnetic-noise-free transmission Easy to install and simple to operate Supports 2-channel PCM (stereo) audio input signals only IMPORTANT NOTE! This device will NOT decode 5.1-channel signals. It will ONLY convert 2-channel digital stereo (PCM) input signals to analog stereo output. This will not work with TVs that only output 5.1-channel digital signals! Support Files: User s Manual (Sep 8; 2011)