DAC CONVERTER : Digital to Analog converter converts Coaxial or Toslink digital signal to R/L RCA and 3.5mm jack analog audio simultaneously (not capable of being reversed). UPDATED ALUMINIUM ALLOY DESIGN : Aluminum Metal Case, lightweight, durable and heat-resisted. Gold Plated Sockets, enhance HD sound signals over long distance broadcasting smoothly. Note: Please set the connected device to support audio output and set the audio output to PCM or LPCM before use.can not support Dolby sound. SAMPLE RATES : Supported sample rates including 32kHz 44.1kHz, 48kHz, 96kHz,192kHz, up to 24-bit resolution.