This is a really nice little converter. I use it to drive powered speakers from my TV (instead of the low-quality TV speakers). I would expect it to work well with any other device that has a digital optical output.
This rather small, well-built metal box came with the digital optical cable (TOSLINK), and the power supply. (Also, a coax cable, which I didn't need or use.) It was very easy to plug the optical cable into the back of the TV, and the other end into the converter. Then connect the power supply, and the 3.5 mm stereo plug for powered speakers and we were up and running.
Please note that the TV no longer controls the volume levels. That is now controlled by the audio device that is being driven by the converter. In my case, that's a medium quality set of computer speakers.
I expected something like this to cost a lot more, but I got it for about $13 with Prime. The quality at that price is excellent.