M-Audio Coaxial / Optical Bi-directional Converter

Trying to dub from a DAT machine with S/PDIF coax outputs to another with S/PDIF Optical inputs? Got an external A/D converter with S/PDIF optical outputs, but an Audio card that only accepts coax? The CO2 is a very compact external device that converts optical S/PDIF to coax S/PDIF, and Coax to Optical 3-Way Switch selects operating mode Transformer-isolated RCA jacks prevent system ground loops Ultra-compact size: 3.5" x 2.25" x 1.2".