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This Digital to Analog Audio Converter is Designed for Either Home or Professional Audio Switching It Converts Coaxial or Toslink Digital Audio Signals to Analog L/R & 3.5mm audio. It can support an external device such as an amplifier via standard RCA-style L/R jacks, and a stereo headphone via its 3.5mm jack at the same time. This small converter is plug and play.