To understand how SPDIF work, please refer following link for detail.
http://www.spdifworld.com/hardware-specifications.html
To connect the audio output through SPFID, please follow the instructions.
1. Connect a SPDIF bracket cable (coaxial+optical mixed) into MB SPDIF OUT connector.
This bracket must with "signal transfer controller", or cable need purchase from Biostar dealer.
2. Check the SPDIF Bracket optical LED must be light-up.
If not, try to install the audio driver again from driver CD.
3. Speaker connect to H/W Digital Decoder.
4. Connect SPFID with coaxial cable.
Digital decorder select coaxial function.
Use a coaxial cable from bracket coaxial connector to digital decoder coaxial connector.
5. Connect SPDIF with Optical cable.
Digital decorder select to Optical function
Use optical cable from bracket to digital decoder's optical connector
If there is no sound output, try to double check audio driver's utility is select for SPDIF/Digital output.