Excellent cable for routing audio through an Nvidia GTX graphics card. I connected the cable from the motherboard spdif pins to the GPU pins and had routed audio working perfectly.

You need this if you plan to use the audio pass thru on a BFG video card for HDMI output. I couldn't find one locally and don't remember if my card ever had one in the box. I bought two just in case one didn't work.
I can now use a DVI to HDMI cable to output an HD signal with audio from my BFG 9800gtx+. I can stream netflix from the pc to a 1080p plasma that doesn't have an internet connection or play video games using the tv's speakers.

The item is listed as being for BFG cards, but I took a gamble and assumed NVIDIA had made the connector and that it would work with my EVGA NVIDIA 9800 GTX+. I was right. It works perfectly and now I can crank out audio over HDMI to my TV.