1.This converter has many features that enable it to perform in a superior manner.Among those features you will find: 2.Converter coaxial or toslink digital audio signals to analog l/r audio 3.Supports sampling rate at 32, 44.1, 48 and 96 khz. 4. 24-bit s/pdif incoming bit stream on left and right channels 5.Provides electromagnetic-noise-free transmission. 6.Easy to install and simple to oprate.