I have a 75 inch HD TV with optical audio out and a computer that I watch movies on with optical audio out. My soundbar only supports 1 optical input. I was using 1/8" mini jack headphones in a TV soundbar and the sound quality wasn't very good. If you have Dolby Digital audio out, a very good soundbar and a subwoofer, you want to be able to match the sound quality you paid for. This little device is amazing! I plugged it in and connected both optical inputs and connected the optical output to the soundbar. Needless to say my TV audio came alive. By switching inputs with the remote control, I get pure digital sound from my PC. Easy to set up and install, great sound quality, no crosstalk or other channel interference, and I really like being able to hide it behind my TV with the included IR extender. This is the ideal solution for those who want to combine 2 optical inputs into 1 output.
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