DAC12AU is designed to convert either coaxial or optical signals from a digital signal to analogue stereo audio. The DAC12AU also includes a digital converter which converts optical audio into a coaxial digital output. This provides the perfect cost-effective solution when connecting the digital audio output from a TV display to an analogue input on an amplifier. The DAC12AU utilises 192kHz sample rates for enhanced sound reproduction. Key Features Digital to Analogue audio Converter) converts either optical or coaxial digital to analogue stereo left / right audio output Converts optical digital audio input to coaxial digital audio output Auto-detects digital connection in use Optical digital input has priority over coaxial digital input Outputs coaxial digital and analogue L/R audio concurrently* Supports sample rates 32 kHz, 44.1kHz, 48 kHz, 96 kHz & 192 kHz up to 24-bit resolution Plug-and-play