Tendak on AmazonAU has Optical to Coax, Tendak Optical SPDIF Toslink to Coaxial and Coaxial to Optical SPDIF Toslink Bi-Directional Swtich Digital Audio Converter Splitter Adapter on sale for $10.99.
Code: CI3XUUPX
Features:
OPTICAL TO COAXIAL BI-DIRECTIONAL AUDIO CONVERTER - Switch to select either OPTICAL TOSLINK or COAX input and convert the signal (as is) to both its COAXIAL and OPTICAL TOSLINK output ports
AUDIO FORMAT - Audio Input & Output Support audio format: LPCM2.0/ DTS/ DOLBY-AC3. And the highest support 192 KHZ sampling rate. Noise-free transmission, high definition audio output for your amplifier and speaker
EASY TO SETUP - Plug and Play, no need any software and drive. It's able to power this Optical to Coax Converter from Phone Adapter and a USB jack on the TV or nearby USB port device
LONG DISTANCE - Use optical fiber cable loss less the 0.2Db/m, Output distance is up to 30 Meters(98 Feet), Use the standard coaxial cable output can be up to 10 meters (32 Feet)
WIDE APPLICABILITY - Compatible with Blu-ray Player, Satellite receiver, BR player, Xbox 360, HDTV, DVD, Amplifier, Sound Bar, Speaker and all device with digital audio out port
Which part of this gadget is a digital to analogue converter? It has no analogue output.