A digital converter that converts digital coaxial output to TOSLINK. I was able to confirm the input/output at 44.1 kHz. Compatible with up to 192 kHz/24 bit. There is an appearance, dullness, and a feeling of use (Kobayashi Hitoshi)
Maintenance information: 2022.9.24 sound confirmed
Accessories: original box, instruction manual
Main specifications: DDC usage range compatible with high-resolution sound sources Sampling frequency 32/44.1/48/88.2/96/176.4/192 kHz/24 bit