★【Digital to Analog Audio Converter】It converts coaxial or toslink digital PCM/LPCM audio signals to analog L/R RCA and 3.5mm stereo jack simultaneously. (NOTE: Not capable of being reversed, cannot transmit analog to digital audio). ★【Multi-Point Connection】Supports one digital toslink (SPDIF optical) and one coaxial audio input jack; converts to one (L/R) RCA and 3.5mm (headphone) jack simultaneously. Works perfectly for TV/DVD/PS3/PS4/Xbox/Bluray Player/AV Amp, etc.