One of a kind, and great at what it does!
There aren't too many options out there if you want to convert your digital signal (either fiber optic/toslink or Digital Coax) to analog audio. Fortunately, Geffen's Digital to Analog Audio adapter does it's job well. The piece feels well built, and comes with a 3' fiber optic cable. The AC adapter comes with snap-on plug connectors for use with foriegn outlets. It takes five minutes to hook this up. The sound quality is very good, with no whine or hiss. I was able to link my LG 42LH50 (Digital Audio Out, Fiber Optic) to my sony DCX265 Home Theatre System (Analog Audio In, RCA). Please note that when I plugged in my cable straight to the TV for HD channels (versus using the comcast non-HD box), sound was not output to my receiver. This was likely due to the fact the LG TV's digital tuner outputs in Dolby 5.1. There is a Geffen that is compatible with that, the GTV-DD-2-AA, but, of course, it's bit more expensive. Luckily I rarely watch TV shows with the Home Theatre, and I don't watch too many local HD programs. However, this outputs the Sony PS3 (you choose PCM 2 Channel option, which is default anyways), Nintendo Wii and Cable Box perfectly. These units are all hooked up to the TV, then output to the Home Theatre. Now here's a nice thing I didn't even realize while buying: Gefen offers a 2 year limited warranty on this. That's pretty darn nice if you ask me!
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