FiiO M11 Plus Portable High-Resolution Lossless Wireless Music Player - Manual (Page 35)

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SPDIF out
The SPDIF out (Coaxial Out) supports DoP and D2P modes. In D2P mode, PCM
will be output originally while DSD will be converted to PCM signal. In DoP mode,
both PCM and DSD signal will be output originally (Note that when outputting
DSD signal, the latter decoding device is required to support DSD decoding for
normal output.)