Taishan-D03K is a digital audio analog converter which can transfer digital audio (optical/coaxial) to two channels analog audio and output (but using directly on headphone is not recommended), just suitable for using together with devices such as digital television, CD/DVD/Blue-ray player and more with coaxial or optical digital signal output. It is ideal for interfacing between modern digital audio/video devices with analog amplifiers or self-powered speakers.