En el link que te acaba de dar Li-ion te lo explican con lujo de detalles:
CABLE COAXIAL DE 75 OHM COMO EL DE VIDEO, CON UN CONECTOR RCA A AMBOS LADOS:
S/PDIF (IEC-958) uses 75 ohm coaxial cable and RCA connectors. 75 ohm coaxial cable is inexpensive, because it is the same cable as used in video transmission (you can buy a video cable with RCA connectors to connect you S/PDIF equipments together). Coaxial S/PDIF connections work typically at least to 10-15 meter distances with good 75 ohm coaxial cable.
AES/EBU-interface uses the well known symmetrical connections with transformadorrmer isolation and an output impedance of 110 ohm. The signal-level of this interface is reasonably higher than in the consumer version (3...10 volts). Because AES/EBU digital audio signals are transmitted at high, video-like frequencies (at around 6MHz) and should be handled very differently than standard analog audio lines. Commonly used XLR-3 microphone cables have various impedance ratings (30 ohm to 90 ohm typical) and exhibit poor digital transmission performance. The result is signal drop out and reduced cable lengths due to severe impedance mis-matching (VSWR) between AES/EBU 110 ohm equipment. AES/EBU signal transmission work for few tens of meters with a good cable.
There also an optical version of S/PDIF interface which is usually called Toslink, because uses Toslink optical components. The transmission media is 1 mm plastic fiber and the signals are trasmitted using visible light (red transmitting LED). The optical signals have exactly the same format as the electrical S/PDIF signals, they are just converted to light signals (light on/off). Because high light signal attenuation in the Toslink fiberoptic cable, the transmission distance available using this technique is less than 10 meters (with some equipments only few meters).