S/PDIF CODEC

modulename: snd-soc-spdif-rx.ko

configname: CONFIG_SND_SOC_SPDIF

Linux Kernel Configuration
└─>Device Drivers
└─>Sound card support
└─>Advanced Linux Sound Architecture
└─>ALSA for SoC audio support
└─>CODEC drivers
└─>S/PDIF CODEC
In linux kernel since version 2.6.31 (release Date: 2009-09-09)  
source code:
sound/soc//codecs/