Digital to Analog Audio Converter: Optical Toslink SPDIF, coaxial and HDTV (ARC) 3 input methods, add a switch to select the input method to reduce unnecessary trouble when switching input interfaces. Optical Toslink SPDIF coaxial and stereo L/R 3.5mm jacks output simultaneously, converting digital PCM/LPCM audio signals to analog output for HD DVD home theater systems. 192KHz Sampling Rate Achieved: It Actually Supports Sampling Rate at 32, 44.1, 48, 96 and 192 KHz, and 24-bit SPDIF incoming bit stream on Left and Right Channels. Pleasae use HDTV 1.4 cable (19+1). In ARC mode, the volume of the and 3.5mm headphone outputs can be controlled by the TV remote control (CEC function). Audio Output Simultaneously: This ARC adapter can output audio from HDTV(ARC), Optical/Toslink/SPDIF and Coaxial interface via audio converter to Optical/Toslink/SPDIF Coaxial and 3.5mm L/R jack at the same time. (Note: It is not compatible with AC3/ Digital Plus, etc. Please set the audio output to PCM or LPCM before use). Wide Compatibility: HDTV audio converter is compatible with HDTV with ARC function and Soundbar, speakers with optical/coaxial/L/R/3.5mm audio output port devices. Easy to install and simple to operate. HD audio converter and ARC adapter extractor for audio output to soundbar, amplifier, speakers or headphones. Requiring no software or drivers, minimize interference during conversion, output audio in multiple formats, and audio transmission. Colour:Black Material:plastic Package Contents: 1 x 192KHz ARC Audio Extractor 1 x data cable 1 x English manual Only the above package content, other products are not included. Note: Light reflection and different displays may cause the color of the item in the picture a little different from the real thing. The measurement allowed error is +/- 1-3cm.