This converter is designed to make your A/V equipment more comfortable, more productive and less expensive. It converts a digital DVI signal and toslink audio and digital audio input to an HDMI format allowing the viewing or switching of a digital AV signal on an HDMI system. The DVI+Audio to HDMI Converter is a unique device that combines digital video (DVI) and digital audio into HDMI to seamlessly integrate into the modern home theaters. This product not only meets the ideal image of the HDTV but also meets the need of the enthusiasts requirement for audio, because it transmits the audio signal by toslink audio and digital audio.