192KHz HDMI ARC to Optical Audio Adapter Analog RCA Audio Converter ARC Input Optical SPDIF Coaxial 3.5mm R/L Stereo Extractor Splitter for HDTV. 【192KHz Sampling Rate Achieved】It Actually Supports Sampling Rate at 32, 44.1, 48, 96 and 192 KHz, and 24-bit SPDIF incoming bit stream on Left and Right Channels.
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