The 40-DCT-2 2-way digital audio converter/repeater coaxial/Toslink audio converter is in compact size and convenient features provides simple solutions for interfacing digital audio gear. It accepts S/PDIF audio signal input through either coaxial cable or Toslink cable and passes signal (as is) to both its coaxial and Toslink output ports. With its built-in amplification feature 40-DCT-2 can also serve as a signal repeater and extend (double) transferring distance. The 40-DCT-2 cross-converts digital audio signals between Toslink optical and coax-electrical S/PDIF formats transparently converting in either direction and handling PCM (stereo) and bitstream (Dolby digital, DTS) signals. Supports two-way conversion as coaxial to Toslink or Toslink to coaxial.