This Monster combination digital to analog/analog to digital audio converter is designed for either home or professional audio switching. Connect to your TV with a Toslink audio cable (also known as Digital SPDIF or Optical Cable) or Coaxial cable. You can easily switch between digital-to analog and analog-to digital modes with a simple toggle switch. Use this Monster technology to connect to your stereo amplifier with an RCA Audio cable or to your headphones with a 3.5mm Stereo Jack cable simultaneously. It can also can be used for PS3 XBox, Blu Ray Player, HD DVD, etc. which have no RCA(L/R) outputs or 3.5mm jack output. This Monster Combo D/A A/D Audio converter has a small footprint and is easy to install.. Returnable: 90-Day