I bought this product to connect the optical output of the sound of my SmartTV to the RCA inputs of a HIFI audio amplifier. The record is a bit better in dynamics and definition in using the headphone output of the TV. This is obvious in any case for sound sources connected to HDMI (DVD, CD player ...). This small DAC to the advantage besides being fed from a readily available USB port on a SmartTV (cable supplied): This switches on and off with the TV discreetly. The packaging and connectors are quality. I have not tried the products 5-8 times more expensive!