The AU-D3-192 is designed to convert either Coaxial or Optical signals from a digital stereo signal to analogue stereo audio. With an advanced 192 k Hz sampling rate, this unit is particularly useful for enhancing sound reproduction when connecting digital sources to analogue amplifiers. Digital Audio to Left/ Right Stereo Audio Converter (DAC). Integrated digital interpolator filter. Supports digital audio signal (Coaxial/ Toslink) input & analogue audio signal (L/R) output. Accepts uncompressed digital stereo audio input. Accepts 16 or 24bit: 32, 44.1, 48, 88.2, 96, 176.4