I use this converter to connect an LED Samsung smart TV to a set of Panasonic wireless headphones. I also needed (i) a 1m digital optical cable to link the converter to the TV digital output, and (ii) a 0.2m cable with 2 phono plugs and a 3.5mm stereo socket to connect the headphones transmitter cradle to the converter. I had it all connected up and working in a few minutes. I can now control the headphone sound volume completely independently of the TV speakers. For instance, the TV 'mute' setting switches the TV speakers off, but variable headphone sound remains available. I can now watch TV (sport, for instance) without disturbing my wife (or vice versa), or we can watch TV together, but I can have more volume on the headphones, again without disturbing my wife. How good is that?