Mini Itx Mobo w/Onboard Audio that can output mp3 to digital coxial

[oplin]

Hey, i've been doing research on this for the last week or so and can't find a board that will convert an mp3 or any audio signal to digital and a board with coxial out. Does anyone know of a board that can do this or a cheap addon for a board that can do this? Just because it has a digital coxial (spdif) output doesn't mean all sound comes out of it, they usually only pass through a true digital signal. Any help on this would be great.