Converts S/PDIF or TOSLINK digital audio to analog L/R stereo audio. Digital interpolation filter and digital to analog converter (DAC). Inputs uncompressed digital LPCM Stereo / Dolby 5.1-ch audio. Auto samples at frequencies of 32, 44.1, 48 and 96 KHz. 24-bit incoming bitstream on left and right channels. Allows listening to digital audio sources on legacy analog sound systems. Saves money otherwise spent on stereo equipment upgrades. Compact and easy to install.