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If you want a DAC for your TV or home entertainment system this converter is capable of handling digital audio to 2.0 Channel output, either in RCA or 3.5mm jacks. This a simple, no-frills DAC is an excellent choice for TV with coax cables which need to be connected to an audio system with RCA sockets. The two standard RCA jacks can be used to connect to an amp as well. There is also the option for Toslink cable input, which will be given priority if you connect both Coaxial and Toslink to the input jacks of the DAC at the same time.DACs are commonly used in music players to convert digital data streams into analog audio signals. Most modern audio signals are stored in digital form (for example MP3s and CDs) and, in order to be heard through speakers, they must be converted into an analog signal.Specification:Support Audio Format: PCMSampling Rate: 32~192 KHzBit Rate: 16~24 BitSignal-to-Noise Ratio: 105DBPackage Content:1x Digital to Analog Converter DAC Converter - 192kHz w/ Volume Control Coaxial Optical Toslink to Analog Stereo L/R RCA 3.5mm Audio Jack AUX Plug Adapter Headphone Amplifier for PS4 Xbox Apple TV Amps Cinema