This popular little box lets you send S/PDIF (RCA) to gear with Toslink style fiber optical inputs and vice versa. Comes with required power supply. Maximum 24 bit, 96KHz. Not compatible with ADAT Litepipe. The ODL-276 by Hosa is a high quality, optical/coaxial converter, allowing simultaneous transfer of two channels of digital-audio in either or both directions between S/PDIF-COAXIAL (RCA) and S/PDIF-OPTICAL (fiber-optic). Now, even though some digital records and workstations have only optical connections, and some have only coaxial, you can still make transfers without leaving the digital realm. An indispensable tool for the digital recordist!