Plug the Sound Adapter into your USB port, and then plug your headphones into the Adapter. Ta-Da! 1 Channel sound without the investment in a whole set of speakers! Supports AES/EBU,IEC60958,S/PDIF consumer formats for stereo PCM audio. Fixed 48KHz sampling rate for 5.1 channel playback. Support digital recording function with 32KHz,44KHz and 48KHz sampling rates. Supports analog recording function.