Orei DA21X Premium Optical SPDIF/Coaxial Digital to RCA L/R Analog Audio Converter with 3.5mm Jack Support Headphone/Speaker Outputs<div style="text-align: left;"><strong>[Product Information]</strong><ul><li><span class="a-list-item"> Converts S/PDIF or Optical (Toslink) to analog R/L Audio signal with selectable switch for coaxial or optical input. </span></li><li><span class="a-list-item"> Ultra low jitter and high fidelity design using new receiver &amp; D/A converter chips with durable metal casing </span></li><li><span class="a-list-item"> Supports all popular sample rates including 32kHz， 44.1kHz， 48kHz， 96kHz and 192kHz， at up to 24-bit resolution </span></li><li><span class="a-list-item"> Input: S/PDIF x 1， TOSLINK x 1; Output: L/R audio x 1， 3.5mm Audio x 1. Dimensions: 76 x 56 x 22mm， Weight: 47g， Includes Power Adapter </span></li><li><span class="a-list-item"> Not Compatible with Panasonic Viera TVs. Supports PCM Mode Only - Will not convert 5.1 Channel or Dolby/DTS. Please set the input switch to Coax or Opt depending on the source </span></li></ul></div><img src="http://ecx.images-amazon.com/images/I/41IYuWDnQkL.jpg" noproxy>