This HDMI & Audio Scaler and Converter offers an easy and instant approach for converting digital HDMI to digital video (DVI-D) with either digital audio (S/PDIF) or analog stereo audio. With this module, HDMI based devices such as Blu-ray Disc players, PS3, DVD players, camcorders, or set-top boxes can readily connect to your PC LCD and PC speakers. This device also enables users to connect full digital video and audio to DVI enabled monitor and S/PDIF equipped audio receiver and amplifier, and make the highest compatibility to your home theater devices.