This very useful device can convert analogue stereo audio signals to either digital optical TosLink or coaxial SPDIF. Both optical and coaxial cables can be connected although only one can be active at a time. A simple switch control determines which signal is active. The digital output signal is a 2 channel uncompressed LPCM (Linear Pulse Code Modulation) with a sampling rate at 48KHz. The unit can support digital output cable lengths of up to 5m for both optical and coaxial cables.