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Digital to Analog Converter It converts Coaxial or Toslink digital audio signals to analog L/R RCA and 3.5mm Jack audio. It also can be used for PS3, Xbox, Blue-ray player, HD DVD, etc. which have no RCA(L/R) outputs or 3.5mm Jack output. Please Attention Can NOT support HDMI input or output Can NOT support wireless bluetooth headphones Can NOT AMPLIFY the audio single/VOLUME from audio source Make sure your TV's audio OUTPUT setting from TV speaker to "External Speaker" or "External Speaker (optical)" Can NOT support Dolby, DTS and other compressed digital audio formats(support after set to PCM/LPCM format) If not, please set the PCM or LPCM setting as below: System setting--sound--audio--sound format. Specification Input:1 SPDIF Optical, 1 Coaxial Output: RCA Port, 3.5mm Headphone Port Supports volume adjustment Audio Format Support: PCM / LPCM Supports sampling rate at 192kHz 24bit Package Included 1 x DAC Converter 1 x Toslink Cable 1 x Coaxial Cable 1 x R/L Audio Cable 1 x Power Adapter 1 x USB Cable 1 x User Manual