CAMWAY Digital to Analog Audio Converter,Optical to RCA Converter,SPDIF to RCA,192kHz DAC Converters 5.7 ft Audio Cable,Optical Toslink to RCAAudio Adapter. 192kHz SAMPLING RATE ACHIEVED: 192kHz DAC Audio Converter Supports Sampling Rate at 32, 44.1, 48, 96 and 192kHz, and 24-bit SPDIF Incoming Bit Stream on Left and Right Channels.
eBay