The 40-40VH02 VGA and stereo audio to HDMI converter converts VGA, RGB+HV into an HDMI-HDTV format with stereo audio. The 3.5mm stereo jack provides R/L audio that mixes with VGA video to be converted into HDMI video and audio. The 40-40VH02 converts VGA signal to HDMI at resolution of VGA video source. If VGA source is set to 480i, 720p or 1080i, 1080p, then it will convert to HDMI at same corresponding resolution. Front panel power and signal LEDs.