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This ARC audio extractor doubles as a 192KHz digital to analog DAC converter, accepting HDMI ARC and SPDIF optical input. It provides versatile outputs including HDMI pass-through, SPDIF, 3.5mm audio jack and RCA L/R stereo. It decodes digital audio into analog stereo sound with low noise and high fidelity, perfectly working with TVs, DVD players and game consoles. Simple plug-and-play operation lets you easily connect headphones, speakers and amplifiers for home theater and daily audio upgrade.