Easy hook up of multiple components without having to switch around connections. It allows you to connect one toslink optical digital audio source and split into two different receiving devices such as a A/V receiver and a television. Ideal for connecting your CD player, DVD player, or other digital audio source to both of your receiver and recorder. 24k Gold Connectors, 1mm low-loss core, low-jitter synthetic fiber and heavy metal connectors to dampen vibration, giving you the ultimate listening experience. The adapter can be used with 1 input cable and 2 output cables (as a splitter), which saves on the wear of constant plugging and unplugging of cables.