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S/PDIF is mostly used to transmit compressed multichannel audio from a media player to an amplifier/receiver.

The following audio formats are known to be transmitted over S/PDIF:

Mplayer is able to play PCM,DTS and AC3 over S/PDIF. http://www.cs.tut.fi/~ik/mpegspdif.html has the details on how to transmit MP2 and MP3.

http://www.ac3filter.net/projects/spdifer also explains how to transmit MP3,DTS and AC3.

The details how to transmit Wma Pro is also known but not published yet.

Info about SPDIF http://ac3filter.net/files/docs/ac3filter_1_30b/spdif_eng.pdf.