About this item 【Digital Analog Converter】This DAC Converter Converts Coaxial or Toslink Digital Audio Signals to Analog L/R Audio and Can Be Connected to External Devices Such as Amplifiers via a Standard RCA-Type Jack, You Can Also Choose 3.5mm Headphone Jack Output, Connect High-Fidelity Headphones, It's Ideal for Home or Professional Audio Switching. 【Bidirectional Switch】Bidirectional Switch Design Makes It More Than a DAC Converter, Not only Supports Digital to Analog, Also Supports Digital to Digital (Support Toslink to Coaxial and Coaxial to Toslink) PLEASE NOTE: This Converter Supports Digital to Analog BUT NOT Support Analog to Digital. 【Supports Volume Adjustment】Built-in High-fidelity Amplifier Chips, L/R and 3.5mm Output Can Drive 16~150ohm Impedance Headphone/Sound. Supports Volume Control, Volume Control Knob Just for Adjusting the Volume of the Headphone Interface and RCA Interface, Not for Coaxial or Toslink. 【Plug and Play】 Comes with 4.0 OD Optical Cable, Coaxial Cab