A:AnswerFor the digital optical audio input on the transmitter, this device uses PCM stereo because it uses Bluetooth to send audio from the transmitter to the headphones, and Bluetooth has a limit of 2 audio channels. It is compatible with both 16bit and 24bit, as well as both 48kHz and 96kHz sampling rates - the transmitter will simply downsample as needed to send the audio out via Bluetooth.
