Digital to analog converter converts optical toslink digital audio signals to 3.5mm analog audio signals with no transmission loss for better sound quality reproduction. 192KHz Optical to 3.5mm Converter Cable - OPTICAL to AUX cable converts the TV’s digital audio signal from optical port to your speaker or headphone via the 3.5mm jack ( can not be used for transfering audio signal from 3.5mm AUX to OPTICAL). Sample Rate Upto 192KHz/24bit - Optical to audio cable signal converter achieves a high-quality sound sample rate of 192KHz and supports optical inputs at 32, 44.1, 48, 96, and 192KHz as well as data streams at 24-bit for superior audio performance. Attention - TV remote control will be unable to control the playback volume during use, please adjust volume through playback devices like speaker or headphone. Attention - The USB cable must be plugged into 5V USB power port during use, otherwise it will not work. Kindly note that during use, TV remote control will be unable to control the volume, please adjust volume level through speaker or headphone. Attention -The optical cable can only be connected to TV to receive the digital audio signal, which is then transmitted to speakers or headphones via 3.5mm jack for audio playback. Please be sure to set the output digital sound foramt of your TV to PCM or Stereo. digital audio optical cable to aux converter enable you to connect to headphones via the 3.5mm aux interface, allowing you to enjoy watching TV quietly while wearing headphones without disturbing your family members. At the same time, it also brings convenience to hearing-impaired individuals.