http://tinyurl.com/ng62t7j
CKITZE BG-420 Digital SPDIF/Coaxial to Analog L/R RCA Audio Decoder with 3.5mm Headphone Jack
Converts SPDIF Optical or Coaxial digital PCM audio input to analog stereo L/R RCA and 3.5mm headphone outputs simultaneously
Multi-channel audio input (SPDIF, Coaxial)
Ultra low jitter and high fidelity design using new CS8416 receiver & CS4344 D/A converter chips
Supported sample rates including 32kHz, 44.1kHz, 48kHz, 96kHz and 192kHz, up to 24-bit resolution
No need to install drivers, portable, flexible, plug and play