This DVI Video + S/PDIF audio to HDMI converter combines your DVI-D digital video with your S/PDIF Digital Coax or Digital Optical Toslink Audio signal from your source devices and outputs them in HDMI format. This allows you to connect your legacy DVI High Def Video sources to your newer HDMI HDTV's and A/V receivers. No need to replace the high end video player you bought only a few years ago just because it doesn't support HDMI. Reduces the clutter by combining the digital video and audio output of your device into one HDMI cable.