Digital to Analog Audio Converter: Features Optical Toslink SPDIF, coaxial, and HDTV (ARC) 3 input methods. Includes a switch to select the input source, simplifying the process when changing between input interfaces. Provides simultaneous output via Optical Toslink SPDIF, coaxial, and stereo L/R 3.5mm jacks, converting digital PCM/LPCM audio signals to analog output for use with PS4, HD DVD, and home theater systems.192KHz Sampling Rate: Supports sampling rates of 32, 44.1, 48, 96, and 192 kHz with 24-bit SPDIF incoming bit stream on left and right channels. Use HDTV 1.4 cable (19+1). In ARC mode, the volume of RCA and 3.5mm headphone outputs can be controlled using the TV remote control (CEC function).Simultaneous Audio Output: This ARC adapter converts and outputs audio from HDTV (ARC), Optical/Toslink/SPDIF, and Coaxial inputs through DAC conversion, providing concurrent output via Optical/Toslink/SPDIF, Coaxial, and 3.5mm L/R jacks. Note: Not compatible with Dolby AC3 or Dolby Digital Plus. Set audio output to PCM or LPCM before use.Wide Compatibility: Compatible with HDTVs that support ARC, soundbars, speakers, and other devices with optical, coaxial, L/R, or 3.5mm audio input. Easy to install and operate. Functions as a DAC audio converter and ARC extractor for connecting audio output to soundbars, amplifiers, speakers, or headphones. No software or drivers required. Minimizes interference during signal conversion and supports high-quality audio transmission in multiple formats.Color: Black Material: Plastic Package Contents: 1 x 192KHz ARC Audio Extractor 1 x Data Cable 1 x English Manual Note: The package includes only the items listed above. Other products are not included. Note: Lighting and display differences may cause slight variations between the color of the item in images and the actual product. Measurement error allowed is +/- 1-3 cm.