M-AUDIO SAM - Manual (Page 10)

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Additionally, the signal path might be reversed in the same basic
configuration and both setups may exist simultaneously. In this
case: 1.) the S/PDIF Out of the digital audio card or DAT connects to
the S/PDIF In of the SAM; 2.) the Optical Out of the SAM connects
to the Optical In of the ADAT.
Typical Setup - Fig. 3
sam
ADAT
DAT
Computer
Sound
System