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This Computer VGA-to-HDMI Scaler is designed to upscale the analog video signal from a PC input source to digital HDMI resolutions up to 1080p. Besides video upscaling, the VGA-to-HDMI Scaler also converts digital/analog audio signals to digital/analog format, then output to HDMI combined with the video, TOSLink (optical fiber), and phono jack (L/R audio) simultaneously. This unit has a comprehensive OSD menu that allows the user to select a variety of output resolutions and adjust for best picture quality.