Built-in Audio Amplifier Chip: Professional audio amplifier chip amplifies the RCA output level for pure and clear sound. Compact and lightweight design allows for easy connection and installation without taking up space. Input and Output: Optical/Toslink/SPDIF input connects to HD TV, DVD player, and other devices. RCA and 3.5mm outputs connect to audio amplification devices with RCA or 3.5mm interfaces. Supports optical to RCA, optical to 3.5mm, and Toslink to RCA connections. 192kHz DAC Converter: Converts optical Toslink digital audio signals to analog RCA and 3.5mm audio. Digital-to-analog converter supports SPDIF to RCA + 3.5mm conversion. Not designed for RCA or 3.5mm to optical conversion. 192kHz Sampling Rate: Supports sampling rates of 32, 44.1, 48, 96, and 192kHz, with 24-bit SPDIF incoming bit stream on left and right channels. Plug and Play: Easy installation and operation. Compatible with HD TV, set-top box, DVD/Blu-Ray players, and game consoles. Note: This DAC converter is not compatible with DTS 5.1 channel signals such as Dolby AC3. Not intended for RCA or 3.5mm to optical conversion. Set TV audio output to PCM format before use. Verify device interface compatibility before purchase.