High quality bi-directional Coaxial (RCA) to Toslink Optical or Toslink Optical to Coaxial (RCA) audio converter High quality Coaxial/Toslink S/PDIF Optical bi-directional audio converter allows you to convert Coaxial RCA audio input to Toslink Optical audio output or Toslink Optical audio input to Coaxial RCA audio output Built-in digital audio signal amplifier maintains signal integrity without signal loss Easily switch between input and output direction with the handy built-in selection switches Supports LPCM, AC3, DTS audio, 24-bit audio depth, with sample rate up to 192KHz Sturdy metal enclosure provides durability and minimizes EMI/RF noise interference for long life and dependable performance Plug and play, no software installation required