Check the listing for details. Hifime UR23 SPDIF Optical to USB converter, optical input, SHIPS FROM USA. Condition: New. Listed at 39.99 USD. The UR23 accepts SPDIF optical signals and transfer this to a computer over USB. Suitable to transfer DAT tapes, minidisc or other digital source to audio files on your computer. Please note that it can’t be connected directly to a USB device like a DAC, it must be connected to a USB host like a computer.CompatibilityIt works in USB Audio Class 1 (sample rates up to 96kHz/24bit) and works without drivers with all major systems and programs; Windows, MAC, Linux. It appears as an input device, and you can use any suitable recorder like the free Audacity or any other professional application to capture the stream.The input is optical 3.5mm connector. We include a cable TOSLINK to 3.5mm and also a TOSLINK to 3.5mm adaptor, so that you can use it with either if your source has the bigger TOSLINK optical connector, or a 3.5mm optical output.SpecificationsOptical SPDIF input through 3.5mm connector.Cable and adaptor for both TOSLINK and 3.5mm connector sources includedAccepts 32kHz, 44.1kHz, 48kHz, 88.2kHz and 96kHz sample rates and 16 and 24 bitUSB type-A connectorDimensions:5.5 x 3.5 x 1.8 cm (without cable)Weight 30gModel: UR23FAQThere is high latency when using it with an iPhone when the optical source is 48kHz.This can be solved by switching to a camera app that supports 48kHz audio (for example FiLMiC Pro), as the standard iOS camera app only supports 44.1kHzThe recording made on iPhone/iPad is too high pitch/too fast when playback on computerYou might need to send a sample rate of 48kHz to the iPhone. A customer made this writeup (google doc link) explaining in further details. See page 55-56.