This does the important job of converting digital audio to analog so you can use headphones. The manual implies that adjusting the TV volume (TV audio set to PCM) should control the headphone volume, but unfortunately my particular HDTV SONY model doesn't work that way, so I can't adjust the headphone volume when using this converter. In addition to the instructions, I've tried different TV sound settings with no success. The only volume I get from the headphones via the converter is too loud and there is an annoying hiss in the background that is only drowned out by the high volume. I will probably return this unit and buy a more expensive one with a separate volume control. Now I know why many DAC converters come with volume controls! Other TVs have volume control, mine doesn't.
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