DVI and Audio to HDMI Converter. This converter is designed to make your A/V equipment more compatible, productive, and less expensive. This unit converts a digital DVI signal and TOSlink audio and digital audio input to HDMI format, allowing the viewing or switching of a digital AV signal on an HDMI system. The DVI and Audio To HDMI Converter is a unique device that combines digital video (DVI) and digital audio into HDMI to seamlessly integrate into modern home theaters.