This very useful device can convert either digital optical Tos Link or coaxial SPDIF signals to analogue stereo left & right phono output ports. Both optical & coaxial cables can be connected at the same time & a simple switch determines which signal is active. This professional version allows higher sampling rates, up to 192 K Hz, for clearer audio output. Please note: This converter supports uncompressed digital audio stereo input signals such as PCM audio. It does not support compressed audio formats such as Dolby Digital, DTS, 5.1, etc. If you want to use it on your TV or digital home theatre set the digital audio output format on your device to PCM or any other uncompressed audio format.