This compact unit accepts stereo audio and VGA video signals and upscales it to a HDMI digital 1080p video signal. Stereo audio is incorporated into the HDMI signal and is also available via a 3.5mm jack socket and TOSLINK optical output. This simple to use device allows computers, laptops and any other VGA compatible video devices to be viewed on the latest flat screen HDMI equipped HDTVs, monitors and projectors. A DVI-D display may also be connected when used with a suitable HDMI to DVI Adapter Cable.