Recently upgraded my media centre PC to Windows 7 64 bit. However, like many other people, I had problems getting the SPDIF (S/PDIF) audio to work.
After a lot of trial and error it appears that digital audio out on this motherboard is either going via HDMI (the default) or S/PDIF.
Out of the box there is no way to switch between HDMI and S/PDIF. However, if you download the latest drivers for the VIA audio chipset from either the Asus or VIA support site then the installer will place a shortcut to an audio control panel on the desktop that allows you to switch between the two.
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