J-Tech Digital ® is focused on providing high-quality products that integrate and distribute home entertainment for the residential and commercial markets. J-Tech Digital has played a major role in transforming whole-house audio/video and home theater. This device has 4 inputs: two optical audio / TOSLINK inputs and two coaxial audio inputs; it has one optical audio TOSLINK output, it can support coaxial audio to TOSLINK audio conversion. It also has one analog stereo RCA L/R audio output and one 3.5mm headphone output. The RCA L/R and 3.5mm analog audio outputs can support incoming digital stereo audio formats up to 192KHz. This is not an audio decoder, it can NOT decode and convert multi-channel surround sound to stereo. If you need a switch with built-in Dolby Digital 5.1CH / AC3 surround sound to analog stereo audio decoder, please check out the J-Tech Digital JTDDBSW0301 Digital to Analog Audio Decoder with SPDIF/Toslink 3X1 Switch Support 5.1-Channel Audio. Features: · 4 SPDIF Audio Inputs: TOSLINK x2 & Coaxial x2 · 3 Outputs: One Optical / TOSLINK + One L/R Stereo + One 3.5mm Headphone · TOSLINK Output Supports all Digital SPDIF Audio Formats; Converts Coaxial Audio to TOSLINK Audio · Built-in DAC Supports Stereo Audio Formats upto 192KHz; For Analog Audio Output, Incoming SPDIF Audio must be Mono or Stereo · Supports digital audio formats: Dolby Digital (AC3), DTS, HDCD, LPCM, for SPDIF output; Supports LPCM digital audio to analog audio output. · Automatically identifies input digital audio signal format, when non-LPCM input, analog output mute. · In Reliable Full Metal Jacket; Dual functional button for Power On/Off and Input Switching