HDMI ARC Adapter, 192KHz HDMI ARC Audio Extractor with Optical SPDIF, Coaxial, 3.5mm L/R, RCA Stereo, HDMI ARC to RCA Optical Audio Adapter for HDTV, Soundbar, Amplifier. 192KHz Sampling Rate: Our HDMI ARC adapter supports sampling rate at 32, 44.1, 48, 96 and 192 KHz, and 24-bit SPDIF incoming bit stream on left and right channels.
eBay