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This is the Behringer Ultramatch Pro SRC2496 Sample Rate Converter. The Ultramatch Pro SRC2496 enables you to transfer digital signals between professional audio devices with different sampling rates, formats or interfaces, and to remove dropouts or jitter from digital media. Best yet, simultaneously available outputs can be used for splitter functionality when you need it.
Input/Output PortsAES/EBU XLR Out, Digital RCA/Coaxial (S/PDIF) Out, Optical/TOSLINK In, AES/EBU Optical Out, Analog Out, RCA In, Digital RCA/Coaxial (S/PDIF) In, Optical/TOSLINK Out, XLR In, XLR Out
If you’re looking for sending pre signal long distances, like 50ft+ And S/N around 100dB, the Behringer works great. If you need 110dB+ then other products w/ 192KHz oversampling would be needed.