Feztures: 1)Converts SPDIF Optical or coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm headphone outputs simultaneously. 2)Supported sample rates including 32 KHZ,Website:://.szaikexin.com,44.1KHZ and 192 KHZ, up to 24-bit resolution. 3)Ultra low jitter and high fidelity design using new receiver