Style: SPDIF to 3.5MM + RCAThis Advanced Digital to Analog Audio Decoder uses 24bit audio DSP, 96KHz digital receivers, 192KHz/24bit ADC & DAC chips. Decode and convert SPDIF or Coaxial input Dolby Digital (AC-3), Dolby Pro Logic, PCM (up to 5.1CH ) to 2.0CH L/R analog audio and 3.5 mm stereo headphone outputs. An ideal audio converter for your cable/satellite/DVD/Blu-ray boxes with Dolby Digital 5.1CH (AC-3) audio outputs.