[Digital Analog Converter]This DAC Converter Converts Coaxial or Toslink Digital Audio Signals to Analog L/R Audio and Can Be Connected to External Devices Such as Amplifiers via a Standard RCA Type Jack, You Can Also Choose 3.5mm Headphone Jack Output, Connect High-Fidelity Headphones, It's perfect for Home or Professional Audio Switching. [Bidirectional Switch]Bidirectional Switch Design Makes It More Than a DAC Converter, Not only Supports Digital to Analog, Also Supports Digital to Digital (Support Toslink to Coaxial and Coaxial to Toslink) PLEASE NOTE: This Converter Supports Digital to Analog BUT NOT Support Analog to Digital. [Supports Volume Adjustment]Built-in High-fidelity Amplifier Chips, L/R and 3.5mm Output Can Drive 16-150ohm Impedance Headphone/Sound. Supports Volume Control, Volume Control Knob Just for Adjusting the Volume of the Headphone Interface and RCA Interface, Not for Coaxial or Toslink. [Plug and Play] Comes with 4.0 OD Optical Cable, Coaxial Cable and Power Adapter, No Need to Install Extra Programs, Just Plug and Play(Note: This Converter Doesn't Support 5.1 Channel Such as Dolby and DTS; Please Set the Audio Output to PCM or LPCM Before Using; PS4 Pro and PS4 Slim Can't Use This Converter). [192KHz Sampling Rate Achieved]With Volume Knob, You Can Adjust the Volume of RCA L/R + 3.5mm Jack Audio Output, Convenient to Use (Note: CANNOT Control the Toslink or Coaxial Audio Output). It Actually Supports Sampling Rate at 32, 44.1, 48, 96 and 192 KHz, and 24-Bit S/PDIF Incoming Bit Stream on Left and Right Channels. Signal Sampling Rate:32-192 KHz, Bit Rate:16-24 Bit Output Impedance:16-300 ohm Working Voltage:5V Note: 1. There is a power switch on the volume knob, please turn on the power switch before using the DAC. 2. Please set the Audio Output to the PCM/LPCM Format. 3. For Samsung TV, if there is no sound even you set the audio output to the PCM/LPCM format, please turn ON the TV