I bought this unit to connect my PS4 Slim (no optics) to a wireless headset. For this use case, this meets my requirements. However, there are a few caveats: - Audio is not transcoded. If your source is broadcasting 5.1 LPCM, 2ch LPCM will be broadcast over optical. It doesn't transcode to AC-3 or DTS, but I think that's reasonable for a budget device. The source device must use bitstream output for surround sound. Not all codecs are transmitted via the HDMI output. If you have DTS-HD MA input, you will only get DTS output. I'm not sure what's going on with TrueHD or E-AC-3. It's not a problem for me as 5.1 LPCM works fine. The HDMI output does not support more than 5.1 LPCM. If you have a 7.1 or 9.1 system it will not work. However, as an added bonus, it comes with an optical cable, mini-jack to RCA cable, and a mini-USB cable, which I wasn't expecting.
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