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The GefenTV High Resolution USB to Analog and Digital Audio Decoder is ideal for anyone who wants to listen to streaming digital media from a computer to their analog or digital sound system. The decoder supports digital audio up to 24 bits and 192kHz sampling rate coming from the USB port of a Windows PC or MAC computer, and converts it to Toslink digital optical and analog left/right audio. The outputs of the decoder can be connected to A/V Receivers, analog pre-amplifiers, or headphones. It is compact, easy to install, high performance, and versatile.