Digital to Analog Converter.
Consists of,
1 X Converter with Toslink or Coaxial input, 2 X RCA output.
1 X 230V power supply with USB connection.
1 X optical cable (Toslink), length 1 meter.
Modern TVs that you want to link to your beosound / center have 1 drawback, the headphone output is not there, but there is optical out, with this converter you can still connect the TV to beosound / center on the AUX, so you can hear the sound from the TV can play over the beosound / center to which the beolab speakers are connected.
You still need the DIN5 to Tulip, see below.
Adapter is USB connection (not as these picture)