192kHz SPDIF to RCA Digital to Analog Converter Amplifier Compact Plug and Play

192kHz Sampling Rate achieved, Supports Sampling Rate at 32, 44.1, 48, 96 and 192kHz, and 24-bit SPDIF Incoming Bit Stream on Left and Right Channels. 192kHz DAC Converter SPDIF to RCA Digital to Analog Audio Converter Optical Toslink to RCA Audio Adapter.

eBay