SMSL SD-793II decoder uses the advanced digital receiver chip DIR9001, it can receive 24bit/96K signals at the highest. DAC adapt the one of the best D/A decode PCM1793 chip(192K/24Bit convert chip). Use active low pass filteroutput (sealed pack OPA2134, user an change this IC to adjust sound).

SMSL SD-793II decoder can work with coaxial and optical jacks on computer LCD, TV, CD, DVD, MD.

FREE:6.5-3.5MM Conversion plug
EURO/USA/AU Power Plug 
Audio Optical Coaxial DAC 24BIT/96KHZ Built-in Headphone Amplifier
Input interface: coaxial or optical fiber(with switch) 
Input frequency:44.1, 48, 96KHZ/16/24BIT 
SNR: > 113dB 
Dynamic range: 105dB 
Distortion: 1KHZ% under 0.0006 
Rated output: 1.7VPP 
Frequency response: 20 - 20KHz( - 0.2dB) 
Total output power: < 8W 
Headphone output power: 65mW @ 16Ω; 130mW @ 32Ω 
Headphone output distortion: 0.01% THD + N @ 100mW/32Ω 
Headphone output power:
               32Ω  84mW@THD+N=0.1%
               64Ω  69mW@THD+N=0.003%
               150Ω 29mW@THD+N=0.001%
               300Ω 14mW@THD+N=0.001%