This is the FX-AUDIO- USB connection DDC "FX-D03J". It can convert from a USB port on a PC, etc., to a coaxial digital or optical digital signal for output. 【Important Notes - Please Read Carefully】 This unit has the following limitations on the output sampling rate depending on the operating specifications or environment. Coaxial output: Up to 96kHz/24bit confirmed Optical output: Up to 48kHz/24bit (Windows 11 environment) Regarding optical output, it seems that 48kHz may be the upper limit depending on the product specifications (individual differences and component configuration) and environment. Please be aware of this in advance if you plan to use high-resolution audio (96kHz or higher) via optical connection. There are no particular problems with sound quality or noise. This item is listed at a discounted price in consideration of the above points. Product Condition: Operation confirmed (operates normally within the above rate range) There are no noticeable scratches on the exterior, but please understand that this is a used item. The item includes the main unit only. It operates on USB bus power and is recognized without drivers, making it very easy to use. I am selling this item due to a change in my audio setup. #FX-AUDIO #DDC #Audio #DAC #HighResolution