Converts coaxial or Toslink digital audio signals to analog L/R audio Select toggle switch is used to choose Coaxial or Toslink as the input 24-bit S/PDIF incoming bit stream on left and right channels Supports a full range of 32k- 44k- 1k- 48k- 64k- 88.2k- 96k- 192k Provides electromagnetic-noise-free transmission Easy to install and simple to operate Power Supply: 5V DC UL Listed