Analog to digital audio converter

Specifications
Converter from stereo analog audio to optical/coaxial digital audio.
It has two female RCA connectors for stereo analog audio input.
It has a female toslink connector for optical digital audio output and a female RCA connector for coaxial digital audio output.
In the two digital audio outputs, the same audio signal is replicated simultaneously.
Supports 24-bit SPDIF LPCM audio for each channel (left and right).