5-2-2 Configuring S/PDIF In/Out
The S/PDIF in and out cable (optional) provides S/PDIF in and S/PDIF out functionalities.
Optical 
S/PDIF Out
Coaxial
S/PDIFOut
S/PDIF in:
Optical Coaxial S/PDIF In S/PDIFIn
The S/PDIF in jacks allow you to input digital audio signals to the computer for audio processing.
S/PDIF out:
The S/PDIF out jacks can transmit audio signals to an external decoder for decoding to get the best audio quality. Install the S/PDIF in and out cable if you want to output S/PDIF digital audio signals to an external decoder (or you may use the optical S/PDIF out connector on the motherboard back panel).
A. Installing the S/PDIF In and Out Cable:
Step 1:
First, attach the connector at the end of the cable to the SPDIF_IO header on your motherboard.
Step 2:
Secure the metal bracket to the chassis back panel with a screw.
(Note) The actual locations of the SPDIF In and SPDIF Out connectors may differ by model.
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