This compact unit accepts stereo audio & VGA video signals & upscales it to a HDMI digital 1080p video signal. Stereo audio is incorporated into the HDMI signal & is also available via a 3.5mm jack socket & TOSLINK optical output. This simple to use device allows computers, laptops & any other VGA compatible video devices to be viewed on the latest flat screen HDMI equipped HDTVs, monitors & projectors. A DVI-D display may also be connected when used with a suitable HDMI to DVI Adapter Cable.