One of the best digital audio converter would be the NuForce converters. This brand offers a variety of select DAC's, each specific to a type of function or functions.
You can get an optical to coxial converter box if your receiver has a coaxial digital input. If it doesn't, you will have to purchase an optical digital to analog (D to A) converter.
To have digital to audio played back it has to be changed back to analog with the use of a DAC or digital to analog converter. The DAC will take the digital signal and try to recreate it as a analog signal.
SPDIF is a digital audio protocol developed by Sony and Philips. In order to connect the signal to an anologue input, a digital to analogue converter is required. If the source also has analogue outputs, it is much easier to use them - the digital to analogue converter is built into the source and saves the need for an external one. It might be argued that a good quality external converter can produce a better quality analogue signal than an integrated converter in a DVD player for example. A listening test will help to decide if that is the case.
A coaxial digital output (usually an RCA jack) can connect to a digital optical input using a coaxial to optical digital converter. This is a small box that goes in between the two products.
Most common is media conversion. Audio cassettes, 8mm audio/video tape and LP records.
Switch audio converter is a good free audio conversion software for mac
It's not as simple as making a cable that fits. Digital audio cables and digital signals, both coaxial and optical, require a digital input. You need to convert the digital signal to analog to work with older receivers. These are available (Google Digital to Analog Converter or DA Converter). Just about every device that has a digital output will also have an analog stereo output, which will work with your old gear.
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An analog input voltage (or current) would be sent to device called an analog-to-digital converter (ADC or A/D). It is then converted to a discrete number and either processed or stored. In practical terms, you would have a device that has audio input connector(s) and digital output connector(s).
You would have to purchase a Digital to Analog converter and connect the SPDIF (orange RCA connector) to the D/A converter's digital input via a RCA/SPDIF cable. Then you would have to connect some type of headphone amplifier to the line outputs of the D/A converter.
What kind of digital converter? Digital TV converter? Digital sound converter? Video converter? So many different analogue sources can be converted to digital... ...and there is usually a converter available or that can be made to work.
Download and install a free audio converter. Lots available online. Simply Google: free audio converter and choose one.