The Lindy SPDIF Converter and Repeater allows the user to input digital audio through a Coaxial or optical port and output digital audio simultaneously through Coaxial and optical ports, for dual audio functionality, avoiding the need for two separate audio converters, and a high resolution listening experience of movies, games and music.<br><br>Featuring Digital Coaxial and Toslink ports as both input and output connections, this converter is perfect for converting Coaxial signals to optical, great for connecting DVD players or legacy games consoles to home cinema receivers or soundbars, or when connecting Blu-Ray players and games consoles to some surround sound systems or amplifiers via Optical to Coaxial conversion. With support for a hi-res sampling frequency of up to 24 bit / 192kHz, music can be heard exactly how the artist and sound engineers intended, with greater detail and clarity, while Dolby Digital and DTS 5.1 channel support also ensures movies are heard with dynamic mul This part is cataloged in the Federal Logistics Information System (FLIS) under NSN 5307-00-006-4943, indicating validated use in U.S. government and defense logistics supply chains.