Specifications

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In this configuration, either the S/PDIF fiber optic jacks or RCA
jacks (or both) are used to connect two S/PDIF devices through the
AI-1. In the figure below, S/PDIF device #1 is connected to the RCA
jacks of the AI-1, while S/PDIF device #2 is connected to the fiber
optic jacks. This scenario would only occur when you wished to use
the AI-1 to perform sample rate conversion between the source and
destination devices. The proper control settings for this operation
are as follows:
Source = S/PDIF
Destination = S/PDIF
Destination Rate = 48kHz or 44.1kHz (opposite from the
source’s sample rate)
Figure 17