This very useful device can convert analogue stereo audio signals to either digital optical Tos Link or coaxial SPDIF. Both optical & coaxial cables can be connected although only one can be active at a time. A simple switch control determines which signal is active. The digital output signal is a 2 channel uncompressed LPCM (Linear Pulse Code Modulation) with a sampling rate at 48 K Hz. The unit can support digital output cable lengths of up to 5m for both optical & coaxial cables.