This is a converter and reclocker for digital signals. I used it its simplest form, to reclock the digital output of a cd transport into a dac- it was a huge upgrade in sound quality. I used it for a time to take a pc output over usb into a dac , giving a lovely detailed but smooth sound. I have included some of the pages from the included user manual to show the wide range of in and outputs and reclocking functions. I have used coaxial in on rca and bnc, optical, and usb- all are of equal quality. Works well with upgraded cabling and power cord. I now have a Naim streamer/ dac/ power supply. The Mutec holds its own with the equipment but doesn’t I think add enough to this higher end system to keep. Hence the sale.