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The 4K HDMI Up/Down Scaler with Audio Extractor is designed to up-scale a 1080p HDMI signal to UHD 4K (3840x2160) 4:4:4 60Hz or down-scale 4K (4096x2160 or 3840x2160) to 1080p. The audio signal is duplicated on the digital optical S/PDIF Toslink audio output and 3.5mm stereo audio output for separate processing on an external amplifier or AV receiver.