I give 3 stars because it works. It converts audio from 3.5mm jack to optical/Toslink. But on my headsets, the audio channels were reversed. Anything that was supposed to come from the right went to the left channel. I use fairly high end headsets for gaming and I can't easily rotate the headset backwards because of the mic. As a workaround, you can use an analog 3.5mm cable and swap the channels.
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