I believe you can build a SPIDF connection relatively easily. There is probably a pHAT for the PI which could be used.
Shoog
There are many HAT modules working with RPiā¦ but the important questions are:
Which of Pi-HAT modules are compatible with N2 and whether there is a plan for supporting HATs in CE?
Is there a plan to implement proper USB audio support to the new AML S922 kernel used in CE ?
I have to wait until these are answered and some S922 devices start supporting USB audio or spdif (HAT module or directly) in CE. And rely on my good-old S905x devices until thenā¦
The specs specifically say that there is a SPIDF output on the GPIOās of the N2, as such all you have to do is add a SPIDF socket which should involve just two wires to a standard socket. As to dtb and driver support one of the developers would have to clarify.
The hardware implementation is described for the C2 on this link and the process should be exactly the same:
https://forum.odroid.com/viewtopic.php?t=21477
Shoog
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Thanks Shoog, so the coaxial-spdif connection could be done easily via wire to connector and optical-spdif requires powered 3-pin coax2optical moduleā¦
Seems like do-able hw mod 
The coaxial is a bit more complex since the GPIO pin is to high impedance to drive a line out so they need a transistor amplifier to work, which is not complex but certainly more challenging than the Toslink alternative, which can be driven straight off the GPIOās.
Shoog
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As for the Audio stuff. Iām pretty sure HK will release an Audio board like they did with the hifishield.
About S905X2 or Odroid C3. As far as I know S905X2 has a serious hardware bug and everyone already buying a box with this SoC probably has it. It leads to constant crashes. Amlogic probably made a new revision. I told HK about this bug a few months ago and they didnāt know about it. Khadas also postponed their S905X2 board as far as I know.
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The main advantage of CE is the ongoing support for cheap S905/S912 boxes. It transforms the android tv boxes to full fledge kodi boxes that is very stable. So I just hope devs will have the heart to continue this.
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Pretty much sums it up that the Beelink is not price competitive against the N2.
Iām using the FLASH SALE price not the further 8% real price.
Unless you want Android. In that case itās getting awfully close to a Nvidia Shield price which is miles ahead as far as Android compatibility goes.
I believe this box will be dropped by Beelink as it has no place in the market at this price range .
The Nvidia Shield has that price segment to themselves.
Ask yourself who is going to buy the Beelink when the price difference is only $10 to $20 dearer for a Google Certified Nvidia Shield with Chromecast Built in.
There is an N2 Android Image available but i havenāt tried it.
I own a Nvidia Shield as well running Emby Server so donāt need Android on the N2.
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At least in the uk the above doesnāt sound right.
As far as I can seeā¦
Beelink > Ā£93 (Gearbest)
N2 ābudgetā option (2GB board, case, psu, 16GB emmc) > Ā£83(Ameridroid) or Ā£93 (Hardkernel)
N2 bells and whistles (4GB board, 64 GB emmc, 2.4G remote, case, psu, wifi) > Ā£104 (Ameridroid)
Shield > Ā£179 (Amazon)
Obviously there may be taxes to pay from Gearbest / ameridroid / hardkernel - not likely but possible - and support will be better from Amazon / any uk-based retailer.
But the Beelink isnāt in the same price bracket as the Shield.
And the Beelink and N2 are in the same ball-park.
Of the options around now Iād go for the ābudgetā N2 - I donāt want android, donāt need wifi and donāt need 64GB or a remote, and the support from CE is there. But thatās because I use CE.
Hardkernel sends goods with DHL (at least in France) so you always have taxes : I paid 128.25ā¬ for my N2 and shipment to HardKernel, then 41.50ā¬ to DHL.
Thanks. I guess that makes the ābudgetā N2 Ā£100+? VAT alone would do that. Can anyone in the uk confirm what theyāve actually paid?
Iāve bought a fair amount from gearbest and similar chinese outlets over the years (shipping mainly to France but also to the uk) - not been charged yet but itās obviously possible.
If you care not to use any of DHL, FedEx or UPS and the parcel customs declared value does not exceed 30ā¬ or equivalent youāre not likely to pay taxes.
Yes, I realise that. And with Gearbest and the like thatās what generally happens if you choose the cheapest shipping option. Hence my question as to what peope have actually paid for an N2 delivered (Hardkernel donāt seem to give options for shipping).
Iām not reading properly this morning - somehow I missed your price! Prices in the uk will be the same as to France (for now at least).
So you paid 170ā¬ (Ā£145)? Wow!
What was included in that?
N2 4GB + PSU + RTC battery + Case + 32GB eMMC
Thanks (again). That makes the Beelink look pretty cheap to be honest.
Odroidās advertised prices ($63 for a 2GB / $79 for 4GB) sound great. If only.
All things considered for European customers it would be best to use one of Odroids licensed agents as this will probably come out cheaper despite the higher headline price.
From China I have been hit by customs a few times and they will ask to see your invoice. They now also threaten to impound the goods if the seller quotes a lower price on the import label (as they do).
Shoog