The XT-DAC-12 is converts either coaxial or optical signals from a digital signal to analog stereo audio, and converts optical audio into a coaxial digital output. The XT-DAC-12 is designed to convert either coaxial or optical signals from a digital signal to analog stereo audio. The XT-DAC-12 also includes a digital converter which converts optical audio into a coaxial digital output. This provides the perfect cost effective solution when connecting the digital audio output from a TV display to an analog input on an amplifier. The XT-DAC-12 utilizes 192kHz sample rates for enhanced sound reproduction.