Kramer Electronics 465 465 is a transcoder for AES/EBU and optical S/PDIF digital audio signals. It simultaneously converts AES/EBU to optical S/PDIF digital audio signals and optical S/PDIF to AES/EBU digital audio signals. Bi-directional Format Conversion - AES/EBU to Toslink S/PDIF Audio and Toslink S/PDIF Audio to AES/EBU Audio simultaneously. Sampling Rates - up to 96kHz. Compact Kramer TOOLS - 3 units can be rack mounted side-by-side in a 1U rack space with the optional RK-3T rack.