StarTech.com SPDIF Digital Coaxial or Toslink Optical to Stereo RCA Audio Converter
SPDIF2AA DIGITAL COAXIAL OR
Supports 32, 44.1, 48 and 96 KHz sampling rates 24-bit S/PDIF incoming bit stream Outputs analog L/R RCA stereo analog audio Compact form factor Easy to install and use Accepts Digital Coax or Toslink digital audio input