Simplecom CM121 Digital Optical Toslink and Coaxial to Analog RCA Audio Converter
This Digital to Analog Audio Converter is designed for either home or professional audio application. It converts Coaxial or Toslink digital audio signals to analog L/R audio and available for connection to an external audio device such as speaker, amplifier via standard RCA connectors, and a stereo headphone via 2RCA to 3.5mm adapter.
Features
Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA outputs 
Supports uncompressed 2-channel LPCM digital audio signal output
Supports sampling rate at 32kHZ, 44.1kHZ, 48kHZ, and 96KHz24-bit SPDIF incoming bit stream on left and right channels
Low power, lightweight size, portable and easy to carry and operate
Powered by USB, USB Power Cable and Wall Changer included
Converting from digital to analog only, proprietary 5.1/7.1 surround sound signals are not supported
Specifications
Input Audio: Coaxial or Toslink digital audio
Output Audio: RCA L/R stereo audio
Power: DC5V, 1A Max
Power input: USB Port, USB Wall Charger (AC 100-240V 50/60Hz)
Dimension: 60x55x20mm
Net Weight: 78g
Package Contents
1 x CM121 Digital to Analog Audio Converter
1x 2RCA(R/L) to 3.5mm Adapter
1x USB Power cable
1x USB Wall Charger
1x User Manual
Important Note
The CM121 converter only supports PCM audio signals and does NOT support Dolby, DTS, or other proprietary 5.1/7.1 surround sound signals. 
 It's important that the digital audio output of your device defaults to or can be set to PCM/LPCM output, otherwise the sound output will be noise/static.
Converting from digital to analog only, not capable of being reversed.