EGO SYStems Waveterminal U2A User Manual page 5

Regardless of the type of sample rates, U2A automatically converts
the incoming digital audio signal to the sample rate of your choice in
real-time.
Functions as an independent Signal Converter
When Digital In Clock Source is selected, U2A can be operated as an
independent signal converter. In this mode, U2A is disconnected from the
computer, but it will send out any incoming signal to both analog and
digital output ports.
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