Analog to Digital Audio Converter Digital 3.5MM Aux+L/R RCA to Toslink Coaxial
It can convert analog stereo audio signal either from R/L input or 3.5mm aux input to Coaxial or Toslink outputs. The output digital audio signal is 2-channel uncompressed LPCM (Linear Pulse Code Modulation) with sampling rate up to 96 KHz.