The AC100 utilizes a 7.5V AC power supply (included), so it will take up yet another berth on your power strip. Should you be using the unit to repeat a signal via the coaxial connection, no power is required (though you could accomplish the same thing with a two-dollar connector).
In terms of performance, there's not a whole lot to say about the Tributaries AC100 Coaxial/Toslink Audio Converter besides the fact that it works completely as advertised. But here's the rub: There was no discernable difference in performance between the AC100 ($50 list) and a similar RadioShack PCM/Optical Converter (about $20). (Unfortunately, it appears that the RadioShack device--catalog No. 15-1228--is no longer available online, though it may still be available at local 'Shacks around the country.) In other words: the Tributaries AC100 is a perfect solution for anybody who needs to convert a digital signal across disparate plug types, but going with a similar "no-name" alternative will likely work just as well--and save you a few bucks.
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