The VID2HDCON Composite and S-Video to HDMI® Video Converter (with Audio) lets you connect an S-Video or Composite device, along with supporting 3.5mm audio, to your HDMI monitor or television.
Equipped with convenient selector switches for easy configuration, the S-Video/Composite to HDMI converter is able to function with both NTSC and PAL systems, and offers support for output resolutions up to 1600x1200 (PC) or 1080p (TV) to seamlessly integrate with almost any display.
The converter features an integrated 3.5mm audio connection that enables sending the output through a single HDMI cable to your destination display, avoiding the hassle of running a separate audio cable.
Backed by a StarTech.com 2-year warranty and free lifetime technical support.

• Functions with NTSC and PAL systems
• PC/TV resolution selector switch for compatibility with many different displays
• 50/60 Hz frame rate conversion
• On Screen Display
• Plug and play installation - no software/drivers required
• Advance 3D motion adaptive de-interlace
• 3D (frame based) motion adaptive YNR/CNR noise reduction
• Support for output resolutions from 480i to 1080p allow for simple conversion to suit almost any output display
• Pure hardware design requiring no software or drivers for use which makes for a quick plug-and-play installation

• Convert VCRs, DVD players, camcorders, video game consoles and other home theater devices to work on HDMI displays

• Composite/S-Video to HDMI Converter
• Universal Power Adapter (NA/JP, EU, UK, ANZ)
• Instruction Manual

Does this device also convert in the opposite direction?

Unfortunately no, this device has an intended source and an intended destination.