This converter accepts a HDMI input signal and converts it to a DVI + digital audio (S/PDIF) output signal. This product is the perfect solution for applications where an HDMI source must be displayed on a HDTV with DVI + digital audio inputs, or where HDMI signals must be routed through a DVI distribution system. In either case, care must be taken to ensure that all DVI system components fully support HDCP encrypted signals. Note: this product has no scaler; therefore, the input and output resolutions are identical