Versatile Digital to Analog Conversion: This DAC converter seamlessly transforms coaxial or digital audio signals into analog L/R audio. It connects effortlessly to external equipment like amplifiers via standard RCA-type jacks, providing high-quality sound output for your audio devices. Dual Functionality with Two-Way Switch: More than just a DAC converter, this device features a two-way switch design that supports both digital-to-analog conversion and Toslink to coaxial, as well as coaxial to Toslink conversions. This flexibility ensures compatibility with a wide range of audio setups. High-Fidelity Audio Output: Equipped with a built-in high-fidelity amplifier chip, the converter's L/R and 3.5mm outputs can drive headphones or speakers with an impedance range of 16~150Ω. The volume control knob is dedicated to adjusting the volume of the headphone jack and RCA jack, allowing for precise audio control. Plug and Play Convenience: The converter comes with a 4.0OD optical cable, coaxial cable, and power adapter, eliminating the need for additional software installation. Simply plug in the device, set your audio output to PCM or LPCM, and enjoy high-quality sound instantly. Adjustable Volume and Wide Compatibility: Easily adjust the audio output volume from the RCA L/R and 3.5mm jacks. The converter supports a wide range of sampling rates, including 32, 44.1, 48, 96, and 192 KHz, as well as 24-bit S/PDIF input bit streams on both left and right channels, ensuring superior audio performance across various devices.