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Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm headphone outputs simultaneously Supported sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution Ultra low jitter and high fidelity design using new receiver & D/A converter chips Auto sensing input selection with priority given to SPDIF; disable / disconnect SPDIF input for coaxial input application DA21 Converter, Power supply, User Manual