This works great. I do not have any test info but after searching online for one that would do what this does and support 192kHz Digital Audio, I selected this one and am very happy. I am switching Blu-Ray, Direct-TV, and my Computer SPDIF output card into a DAC-IT....
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The folks at HDTV were great to deal with and were very accommodating on the phone in terms of help and time given to my questions.

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