This Analog to Digital Audio Converter is designed for either home or professional audio switching. It convert analog stereo audio signal from R/L input to Coaxial and Toslink outputs simultaneously. The output digital audio signal is 2-channel uncompressed LPCM (Linear Pulse Code Modulation) with sampling rate at 48 KHz. This Converter is small in size and quite easy to install. Features : Brand by Akiba-Accessories Converts Audio signals from analog L/R audio to Toslink or Coaxial digital Supports uncompressed 2-channel LPCM digital audio signal output Supports output sampling rate at 48 KHz Provides electromagnetic-noise-free transmission Easy to install and simple to operate Input Audio: Stereo R/L Output Audio: LPCM Input audio connector: 2 x RCA(R/L) Output audio connector: Toslink， 1 x RCA(Coaxial) Audio Connector Toslink Audio and Digital Audio Sampling rate: 48KHz Power Supply: 5V DC @ 1A (included) Approx Size: 51 X 41 X 26mm Package Content: 1 x Analog Audio to Digital Converter 1 x Manual 1 x Power Supply (Note 1 : Photo attached is for reference only， it may be slightly varied in items of colour， shape from the actual item delivered from time to time Note 2 : This model is Analog to digital. If you need the other way round of conversion， please visit to our website or contact us. Note 3 : We carry various type of Akiba-Accessories brand of cables. If you may need Toslink Cable or RCA cable， please visit to our website or contact us)