Digital to Analog Audio Converter is designed for either home or professional audio switching. It takes audio from your multichannel S/PDIF or TOSLINK digital audio source and converts it to standard L/R analogue audio, available for connection to an external device such as an amplifier or recording deck via standard RCA-Style jacks. 

• Converts S/PDIF or optical (Toslink) to analogy R/L Audio signal.
• Supports 2 channels digital audio LPCM digital audio only
• Supports sampling rate at 32, 44.1, 48 and 96KHz
• Input: S/PDIF x1, Toslink x1
• Output: L/R Audio x1, 3.5mm Audio x1