Here you go. RECORD 2 PC
There is not much information there, other than it is plug and play.
Reading your question again, are you thinking that it can work both ways and take audio input via USB and feed it to the phono/line sockets? If so then I'm sorry, but it is a one-way device only that takes its inputs via the phono/line-in sockets and converts it to a USB feed. The switch merely selects the input source (line-in/phono).