DCT-40 is a converter of two channels of digital audio signal from TOSLINK or RCA with a sampling frequency of up to 192 kHz into analog stereo audio (2xRCA) with auto-recognition of PCM/DoP formats, there is a built-in level control. Digital-to-analog conversion is performed at the hardware level; the built-in DSP processor eliminates distortion of the audio signal during conversion. Automatically mutes harsh sounds when connected to an audio source. Control by buttons on the body.