Digital to Analog Audio Converter: Supports Optical Toslink SPDIF, Coaxial, and HDTV ARC inputs. Features a manual input selector switch for easy source switching. Simultaneously outputs analog audio via stereo L/R RCA and 3.5mm jacks. Converts digital PCM/LPCM audio signals for use with PS4, HD DVD players, and home theater systems. Supports sampling rates of 32, 44.1, 48, 96, and 192 kHz, and accepts 24-bit SPDIF bitstreams on left and right channels. Requires HDMI 1.4 cable (19+1) for ARC functionality. In ARC mode, RCA and 3.5mm headphone output volume can be controlled using the TV remote (CEC support). Simultaneous audio output is available from ARC, Optical/Toslink/SPDIF, and Coaxial inputs — converted and output via Optical/Toslink/SPDIF, Coaxial, and 3.5mm L/R jacks. Not compatible with Dolby AC3 or Dolby Digital Plus. Set audio output to PCM or LPCM before use. Compatible with ARC-enabled HDTVs, soundbars, and speakers equipped with optical, coaxial, RCA, or 3.5mm audio input ports. Plug-and-play operation — no software or drivers required. Minimizes signal interference and ensures high-fidelity audio transmission. Color: Black Material: Plastic Package Includes: 1 x 192 kHz ARC Audio Extractor 1 x Data Cable 1 x English Manual Note: Color may vary slightly due to screen settings and lighting conditions. Measurement tolerance: ±1–3 cm.