USB/ Optical Digital Audio Converter (DAC) will convert a digital audio signal to analogue whilst simultaneously outputting a digital optical signal. It is designed for easy installation of USB (Universal Serial Bus) or optical sources & can be powered by USB (Universal Serial Bus) or via the included PSU. The optical output can be linked with an amplifier or any sound system with optical SPDIF Input whilst the analogue stereo output can be connected to a TV or amplifier/speakers for a simultaneous analogue stereo output.