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I am pretty sure that the nForce motherboards for Athlon XP processors will encode and output Dolby Digital, on the optical port, from any audio source you use, even (especially) games. I believe that they are the only audio chip that is capable of doing this, so you can hook up your PC to an existing audio receiver and use it for digital surround sound on both games and film.
Also, as Comer said, any sound device with an optical output can pass through S/PDIF audio on an optical port (regardless of what type it is - Dolby, Dolby EX, DTS, DTS ES, etc.)
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