Objective: watch TV without waking the kids. Mission accomplished. The system is compact and of good quality with excellent packaging. It is simple to install. Everything works perfectly. This converter is connected between a Samsung LED TV (which only has an optical output) and Sennheiser headphones (RCA input). Do not forget to set the audio output SPDIF (optical output) in the audio settings of the TV menu. If you have a box (Freebox in my case), you control the level of the overall sound (the one headphone input) with the remote control box. This sound is modulated on the speakers of the TV with the TV remote (possibly to zero if you do not want her TV). If you have a home theater system or an amplifier with optical input, add a "Y" Optical (no loss is digital) before the converter.