Item Condition No packaging - untested. Missing accessory - AC Power Adapter not included. Item Location Ships from our warehouse in Las Vegas, Nevada, 89102, USA Fast FREE Shipping We handle all paid orders within 1 business day. Best Offers Accepted Offers are reviewed at the close of business each night. We accept reasonable offers for - Multiple units of the same item - Errors or condition changes within our listing - Combining shipping for 2 or more separate orders Return Policy We offer a 30 day return window from when you receive the item. Items must be in the same condition and in original packaging. This Digital to Analog Audio Converter is designed for either home or professional audio switching. It takes audio from your multichannel S/PDIF or TOSLINK digital audio source and converts it to standard L/R analog audio. Available for connection to an external device such as an amplifier or recording deck via standard RCA- and 3.5 mm jack or simply just connect to earphone. Converts optical toslink digital stereo audio signals to analog R/L audio signal Supports sampling rates at 32, 44.1, 48 and 96 kHz 24. bit S/PDIF incoming bit stream on left and right channels Provides electromagnetic noise free transmission Supports 2 channel LPCM digital audio only Easy to install and simple to operate Input: optical toslink or digital coax rcaoutput: analog stereo RCA