192KHz HDMI eARC/ARC Audio Converter This product is designed to upgrade amplifiers or soundbars that do not support eARC function to be able to connect with TVs that support eARC function, so that they can obtain high-definition audio through the TV's eARC channel. It can also connect the audio signal of a TV that supports eARC to an amplifier or headphones through the fiber optic and analog stereo interfaces of this eARC audio converter. This eARC audio converter is also compatible with TVs that have ARC function.