MSI MS-7242 - Manual (Page 72)

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S/PDIF
Short for Sony/Philips Digital Interface, a standard audio file transfer format. S/PDIF
allows the transfer of digital audio signals from one device to another without having
to be converted first to an analog format. Maintaining the viability of a digital signal
prevents the quality of the signal from degrading when it is converted to analog.
Output Sampling Rate
44.1KHz: This is recommend while playing CD.
48KHz: This is recommended while playing DVD or Dolby.
96KHz: This is recommended while playing DVD-Audio.
192KHz: This is recommended while playing High quality Audio.
Output Source
Output digital audio source: The digital audio format (such as .wav, .mp3,.midi etc)
will come out through S/PDIF-Out.
S/PDIF-in to S/PDIF -out pass though mode: The data from S/PDIF-In can be real-
time played from S/PDIF-Out.