And, keep in mind that the two S/PDIF channels share the same physical connection, which is a single conductor plus ground (75 ohm cable), so you can't split it. S/PDIF is set up to carry left channel, right channel, and clock on that one conductor. So while it does give you two more channels, they aren't two discreet channels that you can connect to two different sources. You need to use a 2 channel preamp with S/PDIF out to use both S/PDIF channels. To the best of my knowledge, there's no S/PDIF equivalant of a MIDI merger.