Works great. Includes adapter, cable, so cheap! I bought this converter to connect my PS4 optical digital output to one of the analogue inputs on my (now quite old) LG home theater system and it works! There's no loss in audio quality or physical audio volume (some other reviews say the output volume drops as it goes through this unit, but I've found that's not the case at all). Build quality is good too, it feels nice and is heavy (outer case is pretty thick metal) and the ToSlink connector snaps firmly in place so there's no problem with that either (I have an XO Toslink - 2m Premium digital optic cable used) . set series). The real test of the product is of course the time, I've been using it for a few days and there haven't been any problems. I'm certainly impressed enough to recommend it to others, so buy it, try it and see for yourself.
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