Analog to Digital Audio Converter is designed to simultaneously convert analog audio signals from L/R input to Coaxial S/PDIF and Toslink Optical outputs with a selectable audio delay of 150 milliseconds. The digital audio output signal is a 2-channel uncompressed LPCM (Linear Pulse Code Modulation) with a sampling rate of 48 KHz. Both Optical Fiber and Coaxial cables can run up to 5 meters from the device while still providing a reliable and lossless audio signal. This gadget is both compact and easy to install, making it incredibly useful for the home or office.