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Developed by the Audio Engineering Society (AES) and the European Broadcasting Union (EBU), this digital audio format was originally developed in 1985.  The data protocol includes up to two channels of up to 24-bit audio running at sample rates up to 96 kHz.  Also known as AES3, the hardware interconnect standard calls for 110 ohm balanced lines, usually on XLR connectors. S/PDIF was developed as a consumer alternative to AES/EBU to use connectors more readily available in the consumer market (i.e. RCA)

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