The Blustream DAC12AU is designed to convert either Coaxial or Optical signals from a digital signal to analog stereo audio. The DAC12AU also includes a digital converter which converts Optical audio into aCoaxial digital output. This provides the perfect cost-effective solution when connecting the digital audio output from a TV display to an analog input on an amplifier. The DAC12AU utilizes 192kHz sample rates for enhanced sound reproduction.