The Coaxial/Optical to R/L Audio Converter from Cypress Technology is an easy to use product that converts Coaxial or Optical audio signals into L/R audio. Supporting S/PDIF LPCM 2CH @ 24 bits (for left and right channel) and a sample frequency of 44.1, 48, 96kHz up to 192KHz this Cypress device accepts digital audio signals from either Coaxial or Optical sources and features a well designed switch that determines which digital input signal is active and is in-turn converted into an analog audio signal (L/R). Very compact the Coaxical/Optical to R/L Audio Converter includes an integrated digital interpolar filter and Digital to Analog Converter (DAC) and also supports non-compressed digital stereo audio input. This Cypress gadget is ideal for professionals who need L/R (RCA) audio but only have Co-axial/Optical audio sources.