The USB Digital Audio Converter is specially designed to take the audio output from a USB Audio Class 2.0 source such as a Laptop or PC and convert it to high quality 2 channel linear PCM coaxial digital output (S/PDIF) for use with an external amplifier or active speakers with a coaxial digital input. It utilises a superior USB Audio processor (xMos U8A) with a maximum sampling rate up to 384kHz/24-bit providing an improved frequency response for better audio reproduction. Microsoft Windows and Mac OS X compatible.