This unit is designed to simultaneously convert analog audio signals to Coaxial S/PDIF and Toslink Optical with the added benefit of a switchable audio delay of 150 milliseconds. The digital audio output signal is 2-channel uncompressed LPCM (Linear Pulse Code Modulation) with a sampling rate of 48 kHz. The unit supports Optical Fiber and Coaxial cable runs of up to 5 meters from the device while still providing a reliable and lossless audio signal. Compact and easy to install, making it incredibly versatile for the home or office use. The unit is the logical choice for Analog to Digital audio conversion.