This is a digital audio analog converter, which can transfer digital audio (optical/coaxial) to two channels analog audio and output (but using directly on headphone is not recommended), just suitable for using together with the devices such as digital television, CD/DVD/Blue-ray player etc., Which with coaxial or optical digital signal output
Digital to Analog audio Converter 192K (DAC-02)
・Supports 192KHz/24bit audio signal.
・Optical/coaxial optional input.
・Two sound channels stereo RCA audio output.
・Standard 3.5mm sound output.
・USB power supply port.
・Supports PCM format, don’t support Dolby and DTS format.