Features: Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm headphone outputs simultaneously Supported sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit. Ultra low jitter and high fidelity design using new receiver & D/A converter chips Specification: Input ports: 1xToslink/ SPDIF; 1xCoaxial Output ports: 2xRCA(L/R), 1x3.5mmPhoneJack. Sampling rate: 32KHz, 44.1KHz, 48KHz, 96 KHz and 192KHz Dimensions (mm): 84(D)x63(W)x28(H) Weight (g):140