S/PDIF
(Sony/Philips Digital InterFace) A serial interface for transferring digital audio from CD and DVD players to amplifiers and TVs. S/PDIF is typically used to transmit PCM and Dolby Digital 5.1, but it is not tied to any sampling rate or audio standard.
S/PDIF uses unbalanced 75 ohm coaxial cable up to 10 meters with RCA connectors or optical fiber terminated with a TOSLINK (Toshiba link) connector. See AES/EBU and TOSLINK.
AES/EBU
AES/EBU is the professional version of S/PDIF and uses a higher signal voltage. They both support the same audio data with slight differences in the frame bits. Conversion between these interfaces must be handled with electronic circuits, not by adapting one connector to another.