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NEW, SPECIALTY-AV Model CO-192 24bit/192KHz Digital Coax SPDIF to Optical TOSlink Audio Converter.. This Coax to Optical Digital Audio converter allows conversion between the most common digital audio formats. For example, connect a video game with a digital coax audio output to an amplifier with a digital optical audio input. Providing maximum sample rates of 24bit/192KHz as well as maintaining all surround formats, your audio signal will not be degraded or compromised in any way upon conversion. Active circuitry is a major advantage for long cable runs. 100-240VAC to 6VDC power adapter is included. Other budget priced converters online can only convert 44.1kHz/48kHz, why compromise your sound quality?