SPDIF recording with SBLive

linux-audio-user: Re: [linux-audio-user] Recording from SPDIF w: "Yes this is a well known problem of the SB Live. The EMU10K1 Chips work
only at 48kHz and the SPDIF input is resampling the data to 48kHz
whatever is the input sample rate (even if this is 48kHz). So it's not
possible to do sample accurate digital copy from SPDIF-in. Most semi-pro
audio cards support exact recording from SPDIF, the M-audio cards for
example are well supported under Linux (the Audiophile is a good
candidate if you don't need multiple IO). "